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Mississippi Code 1972 (2023)
Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25)
Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27)
- Section 91-25-1 - Short title
- Section 91-25-3 - Definitions
- Section 91-25-5 - Apportionment by will or other dispositive instrument
- Section 91-25-7 - Statutory apportionment of estate taxes
- Section 91-25-9 - Credits and deferrals
- Section 91-25-11 - Insulated property; advancement of tax
- Section 91-25-13 - Apportionment and recapture of special elective benefits
- Section 91-25-15 - Securing payment of estate tax from property in possession of fiduciary
- Section 91-25-17 - Collection of estate tax by fiduciary
- Section 91-25-19 - Right of reimbursement
- Section 91-25-21 - Action to determine or enforce chapter
- Section 91-25-23 - Uniformity of application and construction
- Section 91-25-25 - Severability
- Section 91-25-27 - Delayed application
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