CHAPTER 44-23.1
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.