Uniform Estate Tax Apportionment Act

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  2. Mississippi Code
  3. Taxation and Finance
  4. Uniform Estate Tax Apportionment Act

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Section
27-10-1

Short title

Section
27-10-3

Uniformity of interpretation

Section
27-10-5

Definitions

Section
27-10-7

Apportionment

Section
27-10-9

Procedures for determining apportionment

Section
27-10-11

Method of proration

Section
27-10-13

Allowance for exemptions, deductions and credits

Section
27-10-15

No apportionment between temporary and remainder interests

Section
27-10-17

Exoneration of fiduciary

Section
27-10-19

Action by nonresident, reciprocity

Section
27-10-21

Coordination with federal law

Section
27-10-23

Severability

Section
27-10-25

Time of application of chapter