Reference is to the bill as introduced.
Amend the bill, as and if amended, page 3, Section 12-43-220(c)(2)(vii) as contained in SECTION 4, by adding a new sentence at the end of subitem (B) to read:
/ The provisions of this subitem making the additional taxes and penalties assessed pursuant to subitem (A) the sole personal liability of the transferor also apply to transfers required as a result of a property settlement pursuant to a divorce or other disputed marital matters where required by written agreement of the parties or a court order unless the agreement or court order requires otherwise, and additionally apply to trust distributions unless the trust instrument requires otherwise. /
Renumber sections to conform.
Amend title to conform.