When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United States apply to and shall be followed in the interpretation of this chapter.
Section: Previous 43.31.270 43.31.280 43.31.290 43.31.300 43.31.310 43.31.320 43.31.330 43.31.340 43.31.350 43.31.360-43.31.390 43.31.400 43.31.410 43.31.420 43.31.430 NextLast modified: November 15, 2016