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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.

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...