15-3-1301. SHORT TITLE. This part may be cited as the "Uniform Estate Tax Apportionment Act."
History:
[15-3-1301, added 2004, ch. 54, sec. 2, p. 247.]
Structure Idaho Code
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT
Section 15-3-1301 - SHORT TITLE.
Section 15-3-1302 - DEFINITIONS.
Section 15-3-1303 - APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT.
Section 15-3-1304 - STATUTORY APPORTIONMENT OF ESTATE TAXES.
Section 15-3-1305 - CREDITS AND DEFERRALS.
Section 15-3-1306 - INSULATED PROPERTY, ADVANCEMENT OF TAX.
Section 15-3-1307 - APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.
Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
Section 15-3-1309 - COLLECTION OF ESTATE TAX BY FIDUCIARY.
Section 15-3-1310 - RIGHT OF REIMBURSEMENT.
Section 15-3-1311 - ACTION TO DETERMINE OR ENFORCE PART.
Section 15-3-1312 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.