(a) Sections 15-3-1303 through 15-3-1307 , Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005. (b) For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, and as to which sections 15-3-1303 through 15-3-1307 , Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.
‹ Prev All Idaho sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.