Sec. 23. Notwithstanding any other provisions of this act, the following apply: (a) Sections 1 through 22 apply only to the estate of a resident or nonresident decedent dying before October 1, 1993 or to a generation-skipping transfer that occurs after December 31, 1992 but before October 1, 1993. (b) Sections 31 to 56 apply only to the estate of a resident or nonresident decedent dying after September 30, 1993 or to a generation-skipping transfer that occurs after September 30, 1993. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
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