(a) Sections 28-54-103 -- 28-54-107 do not apply to the estate of a decedent who dies more than three years after January 1, 2008, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.
(b) For the estate of a decedent who dies on or after January 1, 2008, to which ยงยง 28-54-103 -- 28-54-107 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2008.
Section: Previous 28-54-102 28-54-103 28-54-104 28-54-105 28-54-106 28-54-107 28-54-108 28-54-109 28-54-110 28-54-111 28-54-112 28-54-113 28-54-114 28-54-115 NextLast modified: November 15, 2016