CHAPTER 11. TAXATION.

ARTICLE 11. ESTATE TAXES.

§11-11-39. Effectiveness of this article.

This article shall remain in force and effect until either one of the following events occurs:

(1) This article is repealed by the Legislature; or

(2) The government of the United States ceases to allow credit against its estate tax for payment of state death taxes.

Bill History For §11-11-39

1985 Regular Session
Senate Bill 73