§ 27-10-1. Short title
This chapter may be cited as the Uniform Estate Tax Apportionment Act.
§ 27-10-11. Method of proration
The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his possession, distributable to any person interested in the estate, the amount of tax attributable to his interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable […]
§ 27-10-13. Allowance for exemptions, deductions and credits
In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the […]
§ 27-10-15. No apportionment between temporary and remainder interests
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property […]
§ 27-10-17. Exoneration of fiduciary
Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following final determination of the tax. A […]
§ 27-10-19. Action by nonresident, reciprocity
Subject to this section a fiduciary acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of […]
§ 27-10-21. Coordination with federal law
If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed herein.
§ 27-10-23. Severability
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
§ 27-10-25. Time of application of chapter
This chapter does not apply to taxes due on account of the death of decedents dying prior to January 1, 1995.
§ 27-10-3. Uniformity of interpretation
This chapter shall be construed to effectuate its general purpose to make uniform the law of those states which enact it.
§ 27-10-5. Definitions
In this chapter: “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state; “Fiduciary” means executor, administrator of any description, and trustee; “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental […]
§ 27-10-7. Apportionment
Except as provided in Section 27-10-17 and, unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all […]
§ 27-10-9. Procedures for determining apportionment
The chancery court in which venue lies for the administration of the estate of a decedent, on petition for the purpose may determine the apportionment of the tax. If the chancery court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may […]