Sec. 12-344b. Applicable rates.
Sec. 12-344b. Applicable rates. The provisions of section 12-344 shall apply to
the estates of all persons dying on or after July 1, 1973. The estates of persons dying
prior to said date shall be subject to the succession tax laws applicable to them prior to
said date and such laws are continued in force for that purpose.
(P.A. 73-309, S. 2.)
Cited. 173 C. 232. Cited. 215 C. 633.