75-2-204 - Decedent's net probate estate.
75-2-204. Decedent's net probate estate.
Unless excluded under Section 75-2-208, the value of the augmented estate includes thevalue of the decedent's probate estate, reduced by funeral and administration expenses, homesteadallowance, family allowances, exempt property, and enforceable claims.
Amended by Chapter 142, 1999 General Session