Statutes > Idaho Statutes > TITLE 14 ESTATES OF DECEDENTS > CHAPTER 4 ESTATE AND TRANSFER TAX > 14-401 SHORT TITLE.
TITLE 14
ESTATES OF DECEDENTS
CHAPTER 4
ESTATE AND TRANSFER TAX
14-401. Short title. This chapter shall be known and may be cited as the "Estate and Transfer Tax Reform Act of 1988."