If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed herein.
Miss. Code Ann. § 27-10-21
Coordination with federal law
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 27–27 (13 sections).
Applied in 1 court decision — leading case Davis v. Smith (2005)
Most recently applied in Davis v. Smith (January 2005)
Laws, 1994, ch. 348, § 9, eff from and after January 1, 1995.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.