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