This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United States ceases to impose an estate tax of the United States.
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