There is a newer version of the Idaho Code and Statutes
2016 Idaho Statutes
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT
Section 15-3-1314 - DELAYED APPLICATION.
ID Code § 15-3-1314 (2016) What's This?
15-3-1314. Delayed application. (a) Sections 15-3-1303 through 15-3-1307, Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005.
(b) For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, and as to which sections 15-3-1303 through 15-3-1307, Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.
History:
[15-3-1314, added 2004, ch. 54, sec. 2, p. 253.]
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