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     Idaho Statutes

Idaho Statutes are updated to the website July 1 following the legislative session.

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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