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2021 Idaho Code
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT
- Section 15-3-1301 - SHORT TITLE.
- Section 15-3-1302 - DEFINITIONS.
- Section 15-3-1303 - APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT.
- Section 15-3-1304 - STATUTORY APPORTIONMENT OF ESTATE TAXES.
- Section 15-3-1305 - CREDITS AND DEFERRALS.
- Section 15-3-1306 - INSULATED PROPERTY, ADVANCEMENT OF TAX.
- Section 15-3-1307 - APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.
- Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
- Section 15-3-1309 - COLLECTION OF ESTATE TAX BY FIDUCIARY.
- Section 15-3-1310 - RIGHT OF REIMBURSEMENT.
- Section 15-3-1311 - ACTION TO DETERMINE OR ENFORCE PART.
- Section 15-3-1312 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.
- Section 15-3-1313 - SEVERABILITY.
- Section 15-3-1314 - DELAYED APPLICATION.
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