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UNIFORM ESTATE TAX APPORTIONMENT
Law
Idaho Code
UNIFORM PROBATE CODE
PROBATE OF WILLS AND ADMINISTRATION
UNIFORM ESTATE TAX APPORTIONMENT
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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.
Section
15-3-1313
SEVERABILITY.
Section
15-3-1314
DELAYED APPLICATION.