 |
Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
 |
Title20 DECEDENTS, ESTATES AND FIDUCIARIES |
|
|
CHAPTER37. APPORTIONMENT OF DEATH TAXES |
| § 3701. Power of decedent. |
| § 3702. Equitable apportionment of Federal estate tax. |
| § 3703. Apportionment of Pennsylvania inheritance tax. |
| § 3704. Apportionment of Pennsylvania estate tax. |
| § 3705. Apportionment of Federal generation-skipping tax. |
| § 3706. Enforcement of contribution or exoneration of Federal estate tax. |
Notation
Enactment. Present Chapter 37 was added February 18, 1982, P.L.45, No.26, effective immediately.
Applicability. Section 13 of Act 26 of 1982 provided that Chapter 37 shall apply to the estates of all decedents dying on or after the effective date of Act 26.
Prior Provisions. Former Chapter 37, which related to the same subject matter, was added June 30, 1972, P.L.508, No.164, and repealed February 18, 1982, P.L.45, No.26, effective immediately.