TAXATION OF TRANSFERS OF CERTAIN ESTATES
87:7 Intent of Chapter.
It is hereby declared to be the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of said United States revenue act, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes and the same shall be liberally construed to effect this purpose.
Source. 1931, 125:1. RL 88:7.