Chapter 44-23.1 - UNIFORM ESTATE TAX APPORTIONMENT
- Section 44-23.1-1 - Definitions
- Section 44-23.1-2 - Apportionment
- Section 44-23.1-3 - Procedure for determining apportionment
- Section 44-23.1-4 - Method of proration
- Section 44-23.1-5 - Allowance for exemptions, deductions, and credits
- Section 44-23.1-6 - No apportionment between temporary and remainder interests
- Section 44-23.1-7 - Exoneration of fiduciary
- Section 44-23.1-8 - Action by nonresident, reciprocity
- Section 44-23.1-9 - Uniformity of interpretation
- Section 44-23.1-10 - Short title
- Section 44-23.1-11 - Severability
- Section 44-23.1-12 - Time of application of chapter