Section 2914 - Delayed application(a) Sections 2903 through 2907 do not apply to the estate of a decedent who dies on or within three years after the effective date of this Act, nor to the estate of a decedent who dies more than three years after the effective date of this Act if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.(b) For the estate of a decedent who dies on or after the effective date of this Act to which Sections 2903 through 2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this Act.Added by Laws 2013, ch. 159,s 1, eff. 1/1/2014.