§2434.  Intent and purpose of this Part

It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be entitled under the said provisions, by imposing additional taxes.  This Part shall be liberally construed to effect that purpose.  

Acts 1991, No. 243, §1, eff. July 2, 1991.