Idaho § 15-3-1314 DELAYED APPLICATION

Idaho Statutes

§ 15-3-1314 — DELAYED APPLICATION

Idaho § 15-3-1314

Title 15UNIFORM PROBATE CODE

Part 13UNIFORM ESTATE TAX APPORTIONMENT

Ch. 3PROBATE OF WILLS AND ADMINISTRATION

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Bluebook

Idaho Code § 15-3-1314 (2026).

Text

(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.

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(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.