Part II-A
ESTATE TAX APPORTIONMENT LAW
Sections
- § 9:2431 Definitions active
- § 9:2432 Apportionment of tax liability among persons interested in estate active
- § 9:2433 No apportionment between principal and income beneficiaries of trust and between usufructuaries and naked owners active
- § 9:2434 Fiduciary's right to withhold or recover proportion of tax attributable to persons interested in estate; security by person interested in estate for payment of tax active
- § 9:2435 Allowance for exemptions, deductions, and credits active
- § 9:2436 Action to recover amount of tax or deficiency from person interested in estate; time of filing; liability of fiduciary active
- § 9:2437 Action by nonresident; reciprocity active
- § 9:2438 Application of provisions active
- § 9:2439 Estate tax marital deduction; formula qualifying active