20 Pennsylvania Consolidated Statutes Chapter 37 - Apportionment Of Death Taxes

Chapter Notes
Section 3701 - Power Of Decedent
A testator, settlor, donor or possessor of any appropriate power of appointment may direct how the Federal estate tax or the Federal generation-skipping transfer...
Section 3702 - Equitable Apportionment Of Federal Estate Tax
(a) General rule.--Subject to the provisions of section 3701 (relating to power of decedent), the Federal estate tax shall be apportioned equitably among all...
Section 3703 - Apportionment Of Pennsylvania Inheritance Tax
The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the...
Section 3704 - Apportionment Of Pennsylvania Estate Tax
The Pennsylvania estate tax shall be apportioned in the same manner as the Federal estate tax.
Section 3705 - Apportionment Of Federal Generation-skipping Tax
Subject to the provisions of section 3701 (relating to power of decedent), the Federal generation-skipping tax shall be apportioned as provided by Federal law...
Section 3706 - Enforcement Of Contribution Or Exoneration Of Federal Estate Tax
(a) Duty to pay.--Parties liable for apportionment of the Federal estate tax, whether residents or nonresidents of this Commonwealth, shall pay the amounts apportioned...

Last modified: October 8, 2016