§ 83.110A.904. Application--2005 c 332
(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006.
(2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 2006, until the date of death. For such a decedent, estate tax must be apportioned pursuant to the law in effect immediately before January 1, 2006.
[2005 c 332 § 14.]
Sections: Previous 83.110A.020 83.110A.030 83.110A.040 83.110A.050 83.110A.060 83.110A.070 83.110A.080 83.110A.090 83.110A.100 83.110A.110 83.110A.900 83.110A.901 83.110A.902 83.110A.903 83.110A.904Last modified: April 7, 2009