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Act/Committee
Division of Income for Tax Purposes Act

The Uniform Division of Income for Tax Purposes Act (UDITPA) provides a uniform method for dividing income between states for tax purposes, thereby assuring that a taxpayer is not taxed more than once on his or her net income.


Act/Committee
Estate Tax Apportionment Act

The Uniform Estate Tax Apportionment Act (UETAA) provides fair procedures for apportioning the burden of estate taxes among beneficiaries of a decedent's estate. This act is incorporated into the Uniform Probate Code as Article 3, Part 9A. For more information about enacting UETAA, please...