There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - PART 13 — UNIFORM ESTATE TAX APPORTIONMENT
- 15-3-1301 — SHORT TITLE
- 15-3-1302 — DEFINITIONS
- 15-3-1303 — APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT
- 15-3-1304 — STATUTORY APPORTIONMENT OF ESTATE TAXES
- 15-3-1305 — CREDITS AND DEFERRALS
- 15-3-1306 — INSULATED PROPERTY, ADVANCEMENT OF TAX
- 15-3-1307 — APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS
- 15-3-1308 — SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY
- 15-3-1309 — COLLECTION OF ESTATE TAX BY FIDUCIARY
- 15-3-1310 — RIGHT OF REIMBURSEMENT
- 15-3-1311 — ACTION TO DETERMINE OR ENFORCE PART
- 15-3-1312 — UNIFORMITY OF APPLICATION AND CONSTRUCTION
- 15-3-1313 — SEVERABILITY
- 15-3-1314 — DELAYED APPLICATION
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