¹⁶KS Stat. Ann. 79-15,101.

¹⁷NYS Tax L. 951.

¹⁸Legislative Referendum 116 (approved 11/7/2000).

¹⁹See LA Rev. Stat. 47:2401.

²⁰CT Gen. Stat. 12-344(d), (e), as amended by 2003 CT Pub. Acts 1, 94.

²¹OR Legislative Revenue OfficeResearch Brief, November 2001.

²²OR HB 3072.

²³Constitution of the State of Nevada, Article 10, Section 4.

²⁴See Duncan, State Responses to Estate Tax Changes Enacted as Part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), State Tax Today, Doc. 2002-26344 (11/26/02).

²⁵CT Gen. Stat. Ann. 12-390A, -391.

²⁶AZ Rev. Stat. 42-1001.

²⁷Instructions for Tennessee Inheritance Tax Return, p. 3.

²⁸MN Stat. 291.03.

²⁹MA Gen. L., Ch. 65C 2A.

³⁰CA SB 1065 (signed 9/11/03).

³¹CA Rev. & Tax Code 13301, 13302, 16710.

³²MD Code Ann. 7-309.

³³RI Gen. Laws 44-22-1.1.

³⁴AL Code 40-15-2.

³⁵CT Gen. Stat. Ann. 12-640.

³⁶LA Rev. Stat. 47:1201.

³⁷NC Gen. Stat. 105-188.

³⁸TN Code 67-8-101.

³⁹NYS Dept of Taxn and Fin., TSB-M-97(8)M (12/31/97).

⁴⁰NC Gen. Stat. 105-118(d).