§68-802.

§68-802.
   
   A tax, at the rates prescribed in the following section is hereby
   levied upon the transfer of the net estate of every decedent, whether
   in trust or otherwise, to persons, associations, corporations, or
   bodies politic, of property, real, personal, or mixed, whether
   tangible or intangible, or any interest therein or income therefrom,
   by will or the intestate laws of this state, by any order setting
   apart property and/or granting family allowances pursuant to the
   probate code, by deed, grant, bargain, sale, or gift made in
   contemplation of death of the grantor, vendor or donor or intended to
   take effect in possession or enjoyment at or after such death.
   Provided, however, that nothing in this article shall be construed as
   subjecting to payment of such tax the escheat of property to the state
   for the benefit of its common schools. Such tax shall be imposed upon
   the value of the net estate and transfers at the rates, under the
   conditions, and subject to the exemptions and limitations hereinafter
   prescribed.
   
   The word "transfer," as used in this article, shall be taken to
   include, but shall not be limited to, the passing of property, or any
   vested or contingent interest therein, in possession or enjoyment,
   present or future, by distribution, by statute, descent, devise,
   bequest, grant, deed, bargain, sale, or gift.