Section 560:3-1312 - Delayed application(a) Sections 560:3-1303 to 560:3-1307 shall not apply to the estate of a decedent who dies on or within three years after July 1, 2023, nor to the estate of a decedent who dies more than three years after July 1, 2023, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.(b) For the estate of a decedent who dies on or after July 1, 2023, to which sections 560:3-1303 to 560:3-1307 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before July 1, 2023.Added by L 2023, c 158,§ 5, eff. 7/1/2023.