Chapter 88-A - UNIFORM ESTATE TAX APPORTIONMENT ACT
- Section 88-A:1 - Definitions
- Section 88-A:2 - Apportionment
- Section 88-A:3 - Procedure for Determining Apportionment
- Section 88-A:4 - Method of Proration
- Section 88-A:5 - Allowance for Exemptions, Deductions and Credits
- Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests
- Section 88-A:7 - Exoneration of Fiduciary
- Section 88-A:8 - Action by Non-Resident, Reciprocity
- Section 88-A:9 - Coordination With Federal Law
- Section 88-A:9-a - Uniformity of Interpretation
- Section 88-A:10 - Short Title
- Section 88-A:11 - Severability
- Section 88-A:12 - Exception