TITLE 15

UNIFORM PROBATE CODE

CHAPTER 3

PROBATE OF WILLS AND ADMINISTRATION

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1314.  Delayed application. (a) Sections 15-3-1303 through 15-3-1307, Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005.

(b)  For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, and as to which sections 15-3-1303 through 15-3-1307, Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.

History:

[15-3-1314, added 2004, ch. 54, sec. 2, p. 253.]