TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed)

Repealed

72-16-313. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.

History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(3), (4), (6); amd. Sec. 1, Ch. 696, L. 1979; amd. Sec. 1, Ch. 202, L. 1981; amd. Sec. 1, Ch. 223, L. 1991; amd. Sec. 81, Ch. 494, L. 1993; amd. Sec. 1, Ch. 464, L. 1997.