Idaho Statutes
§ 15-3-1314 — DELAYED APPLICATION
Idaho·Title 15 UNIFORM PROBATE CODE·Part 13 UNIFORM ESTATE TAX APPORTIONMENT·Ch. 3 PROBATE OF WILLS AND ADMINISTRATION
(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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Legislative History
[15-3-1314, added 2004, ch. 54, sec. 2, p. 253.]
Nearby Sections
15
§ 15-1-101
SHORT TITLE§ 15-1-102
PURPOSES — RULE OF CONSTRUCTION§ 15-1-104
SEVERABILITY§ 15-1-105
CONSTRUCTION AGAINST IMPLIED REPEAL§ 15-1-106
EFFECT OF FRAUD AND EVASION§ 15-1-107
EVIDENCE AS TO DEATH OR STATUS§ 15-1-108
ACTS BY HOLDER OF GENERAL POWER§ 15-1-201
GENERAL DEFINITIONS§ 15-1-301
TERRITORIAL APPLICATION§ 15-1-303
VENUE — MULTIPLE PROCEEDINGS — TRANSFER§ 15-1-305
RECORDS AND CERTIFIED COPIES§ 15-1-305A
RECORDING PERMITTED — EFFECT§ 15-1-306
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