§ 44-23.1-1. Definitions. In this chapter: (1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate and transfer taxes payable as provided by this title; (2) “Fiduciary” means executor, administrator of any description, and trustee; (3) “Person” means any individual, partnership, association, joint stock […]
§ 44-23.1-10. Short title. This chapter may be cited as the “Uniform Estate Tax Apportionment Act”. History of Section.P.L. 1971, ch. 155, § 1.
§ 44-23.1-11. Severability. If any provision of this chapter or the application of this chapter to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
§ 44-23.1-12. Time of application of chapter. This chapter does not apply to taxes due on account of the death of decedents dying prior to six (6) months after July 6, 1971. History of Section.P.L. 1971, ch. 155, § 1.
§ 44-23.1-2. Apportionment. Unless the will provides, the tax is apportioned among all persons interested in the estate. The apportionment is 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 persons interested in the estate. The values […]
§ 44-23.1-3. Procedure for determining apportionment. (a) The court having jurisdiction over the administration of the estate of a decedent determines the apportionment of the tax. If there are no probate proceedings, the superior court of the county where the decedent was domiciled at death determines the apportionment of the tax upon the application of […]
§ 44-23.1-4. Method of proration. (a) The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his or her possession, distributable to any person interested in the estate, the amount of tax attributable to his or her interest. If the property in possession of the fiduciary […]
§ 44-23.1-5. Allowance for exemptions, deductions, and credits. (a) In making an apportionment, allowances are 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. (b) Any exemption or deduction allowed by reason of the relationship of any […]
§ 44-23.1-6. 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 […]
§ 44-23.1-7. 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 […]
§ 44-23.1-8. 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 or resident 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 […]
§ 44-23.1-9. Uniformity of interpretation. This chapter shall be applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among those states, which enact it. History of Section.P.L. 1971, ch. 155, § 1.
