Section 43.31.400. Effectiveness of chapter.

Latest version.

This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United States ceases to impose an estate tax of the United States.

Notes

History

(Sec. 2 ch 24 SLA 1970)

                    
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