{"data":{"id":"us-id/idaho-code-15-3-1314","jurisdiction":"us-id","citation":"Idaho Code § 15-3-1314","heading":"Delayed application.","body":"(a) Sections 15-3-1303 through 15-3-1307, Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005.\n(b) For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, and as to which sections 15-3-1303 through 15-3-1307, Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.","path":["TITLE 15 UNIFORM PROBATE CODE","CHAPTER 3 PROBATE OF WILLS AND ADMINISTRATION","PART 13 UNIFORM ESTATE TAX APPORTIONMENT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title15/t15ch3/sect15-3-1314/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:16:42Z","sha256":"098876ad364cc24af5c8eaa0437a9ef976b3a9b23d1c6970153d8913ea281661","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-15-3-1313","next":"us-id/idaho-code-15-4-101"},"notice":"GroundRules: Original legal text. Not legal advice."}