Idaho Code § 15-3-1314
This is the official text of Idaho Code § 15-3-1314, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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15-3-1314 DELAYED APPLICATION.
Official statutory text
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.]
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.]
Status: in_force · Read it on the official government site
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