Chapter 54 - UNIFORM ESTATE TAX APPORTIONMENT ACT
- Section 28-54-101 - Short title
- Section 28-54-102 - Definitions
- Section 28-54-103 - Apportionment by will or other dispositive instrument
- Section 28-54-104 - Statutory apportionment of estate taxes
- Section 28-54-105 - Credits and deferrals
- Section 28-54-106 - Insulated property - Advancement of tax
- Section 28-54-107 - Apportionment and recapture of special elective benefits
- Section 28-54-108 - Securing payment of estate tax from property in possession of fiduciary
- Section 28-54-109 - Collection of estate tax by fiduciary
- Section 28-54-110 - Right of reimbursement
- Section 28-54-111 - Action to determine or enforce chapter
- Section 28-54-112 - Uniformity of application and construction
- Section 28-54-113 - Severability
- Section 28-54-114 - Delayed application
- Section 28-54-115 - Effective date