GroundRules
72-16-604: Equitable power of court to vary manner of apportionment.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
- Part 6. Apportionment of Taxes
If the court finds that it is inequitable to apportion interest and penalties in the manner provided in 72-16-603 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
Collected 2026-09-14T04:59:17Z. Source file · JSON