72-16-903. Taxable situs of property.
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/mt/title-72/chapter-16/part-9/72-16-903·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
72-16-903 . Taxable situs of property. For the purpose of the estate tax, the following have taxable situs in this state:
(1)real property located in this state;
(2)tangible personal property located in this state; and
(3)intangible personal property owned by a resident regardless of where it is located.