Chapter 23.1
Uniform Estate Tax Apportionment

Index of Sections

§ 44-23.1-1. Definitions.

§ 44-23.1-2. Apportionment.

§ 44-23.1-3. Procedure for determining apportionment.

§ 44-23.1-4. Method of proration.

§ 44-23.1-5. Allowance for exemptions, deductions, and credits.

§ 44-23.1-6. No apportionment between temporary and remainder interests.

§ 44-23.1-7. Exoneration of fiduciary.

§ 44-23.1-8. Action by nonresident, reciprocity.

§ 44-23.1-9. Uniformity of interpretation.

§ 44-23.1-10. Short title.

§ 44-23.1-11. Severability.

§ 44-23.1-12. Time of application of chapter.