72-16-904. Estate tax imposed.
60 words·~1 min read·
/mt/title-72/chapter-16/part-9/72-16-904·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
72-16-904 . Estate tax imposed. An estate tax is imposed upon the transfer of the estate of every decedent leaving an estate that is subject to the federal estate tax imposed by the United States of America under the applicable provisions of the Internal Revenue Code and that has, in whole or in part, a taxable situs in this state.