Title 32: Taxation and Finance

Chapter 189: UNIFORM ESTATE TAX APPORTIONMENT ACT

§ 7301		Definitions
§ 7302		Apportionment
§ 7303		Procedure for determining apportionment
§ 7304		Method of proration
§ 7305		Allowance for exemptions, deductions and credits
§ 7306		No apportionment between temporary and remainder interests
§ 7307		Exoneration of fiduciary
§ 7308		Action by nonresident, reciprocity
§ 7309		Short title

Full text of Chapter 189.