Chapter 10 - Uniform Estate Tax Apportionment Act.
- 27-10-1 - Short title.
- 27-10-11 - Method of proration.
- 27-10-13 - Allowance for exemptions, deductions and credits.
- 27-10-15 - No apportionment between temporary and remainder interests.
- 27-10-17 - Exoneration of fiduciary.
- 27-10-19 - Action by nonresident, reciprocity.
- 27-10-21 - Coordination with federal law.
- 27-10-23 - Severability.
- 27-10-25 - Time of application of act.
- 27-10-3 - Uniformity of interpretation.
- 27-10-5 - Definitions.
- 27-10-7 - Apportionment.
- 27-10-9 - Procedures for determining apportionment.