Part II-A - ESTATE TAX APPORTIONMENT LAW
- Section 9:2431 - Definitions
- Section 9:2432 - Apportionment of tax liability among persons interested in estate
- Section 9:2433 - No apportionment between principal and income beneficiaries of trust and between usufructuaries and naked owners
- Section 9:2434 - Fiduciary's right to withhold or recover proportion of tax attributable to persons interested in estate; security by person interested in estate for payment of tax
- Section 9:2435 - Allowance for exemptions, deductions, and credits
- Section 9:2436 - Action to recover amount of tax or deficiency from person interested in estate; time of filing; liability of fiduciary
- Section 9:2437 - Action by nonresident; reciprocity
- Section 9:2438 - Application of provisions
- Section 9:2439 - Estate tax marital deduction; formula qualifying