72-16-314. Probate code allowances and exemptions not in addition to tax exemptions. The allowances and exempt property provided for in 72-2-412 through 72-2-414 are to be included in computing the exemptions from inheritance tax provided for in 72-16-313 and are not in addition to such inheritance tax exemptions.

     History: En. 91A-2-405 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-2-405.