Idaho Code
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT

Section 15-3-1301 - SHORT TITLE. - 15-3-1301. SHORT TITLE. This part may be cited as the...

Section 15-3-1302 - DEFINITIONS. - 15-3-1302. DEFINITIONS. As used in this part: (a) "Apportionable estate"...

Section 15-3-1303 - APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT. - 15-3-1303. APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT. (a) Except...

Section 15-3-1304 - STATUTORY APPORTIONMENT OF ESTATE TAXES. - 15-3-1304. STATUTORY APPORTIONMENT OF ESTATE TAXES. To the extent that...

Section 15-3-1305 - CREDITS AND DEFERRALS. - 15-3-1305. CREDITS AND DEFERRALS. Except as otherwise provided in sections...

Section 15-3-1306 - INSULATED PROPERTY, ADVANCEMENT OF TAX. - 15-3-1306. INSULATED PROPERTY, ADVANCEMENT OF TAX. (a) In this section:...

Section 15-3-1307 - APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS. - 15-3-1307. APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS. (a) In...

Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY. - 15-3-1308. SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION...

Section 15-3-1309 - COLLECTION OF ESTATE TAX BY FIDUCIARY. - 15-3-1309. COLLECTION OF ESTATE TAX BY FIDUCIARY. (a) A fiduciary...

Section 15-3-1310 - RIGHT OF REIMBURSEMENT. - 15-3-1310. RIGHT OF REIMBURSEMENT. (a) A person required under section...

Section 15-3-1311 - ACTION TO DETERMINE OR ENFORCE PART. - 15-3-1311. ACTION TO DETERMINE OR ENFORCE PART. A fiduciary, transferee,...

Section 15-3-1312 - UNIFORMITY OF APPLICATION AND CONSTRUCTION. - 15-3-1312. UNIFORMITY OF APPLICATION AND CONSTRUCTION. In applying and construing...

Section 15-3-1313 - SEVERABILITY. - 15-3-1313. SEVERABILITY. If any provision of this part or the...

Section 15-3-1314 - DELAYED APPLICATION. - 15-3-1314. DELAYED APPLICATION. (a) Sections 15-3-1303 through 15-3-1307, Idaho Code,...