CHAPTER 88-A — UNIFORM ESTATE TAX APPORTIONMENT ACT
- Section 88-A:1 Definitions.
- Section 88-A:2 Apportionment.
- Section 88-A:3 Procedure for Determining Apportionment.
- Section 88-A:4 Method of Proration.
- Section 88-A:5 Allowance for Exemptions, Deductions and Credits.
- Section 88-A:6 No Apportionment Between Temporary and Remainder Interests.
- Section 88-A:7 Exoneration of Fiduciary.
- Section 88-A:8 Action by Non-Resident, Reciprocity.
- Section 88-A:9 Coordination With Federal Law.
- Section 88-A:9-a Uniformity of Interpretation.
- Section 88-A:10 Short Title.
- Section 88-A:11 Severability.
- Section 88-A:12 Exception.