Title 91, Trusts and Estates

(a) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the tax required to be advanced by the person. (b) Except as otherwise provided in Section 27-10-61, any estate tax due from a person that cannot be collected fr…

(a) A person required under Section 91-25-17 to pay an estate tax greater than the amount due from the person under Section 91-25-5 or 91-25-7 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by Section 91-25-5 or …

(a) The chancery court has jurisdiction and all power necessary to make the prorations and the orders directing the payment of amounts of tax contemplated by this chapter. (b) Such jurisdiction may be invoked by petition filed in the chancery court by an executor, administrator, …

In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the p…

(a) This chapter does not apply to the estate of a decedent who dies on or within one (1) year after July 1, 2020, nor with respect to a decedent who dies more than one (1) year after July 1, 2020, if the decedent continuously lacked testamentary capacity from the expiration of t…

(1) In this chapter:(1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:(A) Any claim or expense allowable as a deduction for purposes of the tax;(B) The value of any interest in property…

(a) Except as otherwise provided in subsection (c), the following rules apply:(1) To the extent that a provision of a decedent’s will expressly and unambiguously directs the apportionment of an estate tax, the tax must be apportioned accordingly.(2) Any portion of an estate tax n…

(1) To the extent that apportionment of an estate tax is not controlled by an instrument described in Section 91-25-5 and except as otherwise provided in Sections 91-25-11 and 91-25-13, the following rules apply:(1) Subject to paragraphs (2), (3) and (4), the estate tax is apport…

(1) Except as otherwise provided in Sections 91-25-11 and 91-25-13, the following rules apply to credits and deferrals of estate taxes:(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all…