Senate Bill 0207
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DIGEST OF SB207 (Updated March 1, 2001 2:03 PM - DI 84)
Inheritance tax exemption for Class A transferees. Provides a complete exemption from the inheritance tax for property interests transferred to lineal descendants and ancestors (Class A transferees) with respect to persons who die after June 30, 2001. Provides that the spouse, widow, or widower of a child of a transferor is a Class A transferee rather than a Class B transferee as provided in current law.
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