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IDAHO STATUTES AND CODES
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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