TITLE 15 UNIFORM PROBATE CODE

CHAPTER 3 PROBATE OF WILLS AND ADMINISTRATION

PART 13 UNIFORM ESTATE TAX APPORTIONMENT

15-3-1301		SHORT TITLE.
15-3-1302		DEFINITIONS.
15-3-1303		APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT.
15-3-1304		STATUTORY APPORTIONMENT OF ESTATE TAXES.
15-3-1305		CREDITS AND DEFERRALS.
15-3-1306		INSULATED PROPERTY, ADVANCEMENT OF TAX.
15-3-1307		APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.
15-3-1308		SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
15-3-1309		COLLECTION OF ESTATE TAX BY FIDUCIARY.
15-3-1310		RIGHT OF REIMBURSEMENT.
15-3-1311		ACTION TO DETERMINE OR ENFORCE PART.
15-3-1312		UNIFORMITY OF APPLICATION AND CONSTRUCTION.
15-3-1313		SEVERABILITY.
15-3-1314		DELAYED APPLICATION.

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