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§ 27-10-1. Short title - This chapter may be cited as the Uniform Estate Tax...
§ 27-10-3. Uniformity of interpretation - This chapter shall be construed to effectuate its general purpose...
§ 27-10-5. Definitions - In this chapter: "Estate" means the gross estate of a...
§ 27-10-7. Apportionment - Except as provided in Section 27-10-17 and, unless the will...
§ 27-10-15. No apportionment between temporary and remainder interests - No interest in income and no estate for years or...
§ 27-10-17. Exoneration of fiduciary - Neither the fiduciary nor other person required to pay the...
§ 27-10-19. Action by nonresident, reciprocity - Subject to this section a fiduciary acting in another state...
§ 27-10-21. Coordination with federal law - If the liabilities of persons interested in the estate as...
§ 27-10-23. Severability - If any provision of this chapter or the application thereof...
§ 27-10-25. Time of application of chapter - This chapter does not apply to taxes due on account...