Section 236E-3 - Conformance to the Internal Revenue Code; general applicationFor all decedents dying, or transfers occurring, after December 31, 2023, as used in this chapter, "Internal Revenue Code" means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2023, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application.
Amended by L 2024, c 75,§ 3, eff. 6/21/2024.Amended by L 2023, c 56,§ 5, eff. 6/5/2023, app. to decedents dying or taxable transfers occurring after 12/31/2022.Amended by L 2022, c 7,§ 3, eff. 4/21/2022, app. to decedents dying or taxable transfers occurring after 12/31/2021.Amended by L 2021, c 89,§ 3, eff. 6/25/2021.Amended by L 2020, c 13,§ 4, eff. 8/12/2020 and appicable to decedents dying or taxable transfers occurring after 12/31/2019.Amended by L 2019, c 69,§ 5, eff. 6/7/2019 and applicable to decedents dying or taxable transfers occurring after 12/31/2018.Amended by L 2018, c 27,§ 7, eff. 6/7/2018 and applicable decedents dying or taxable transfers occurring after 12/31/2017.Amended by L 2017, c 95,§ 3, eff. 7/5/2017 and applicable to decedents dying or taxable transfers occurring after 12/31/2016.Amended by L 2016, c 33,§ 3, eff. 4/29/2016 and applicable to decedents dying or taxable transfers occurring after 12/31/2015.Amended by L 2015, c 23,§ 2, eff. 5/4/2015 and applicable to decedents dying or taxable transfers occurring after 12/31/2014.Amended by L 2014, c 44,§ 2, eff. 4/23/2014.Amended by L 2013, c 45,§ 2, eff. 4/24/2013.Added by L 2012, c 220, § I-1, eff. 7/1/2012. See L 2012, c 220, § I-2 and § III-7.