(1) A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in Idaho of every nonresident. (2) The tax is the amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in Idaho and the denominator of which is the value of the decedent's gross estate. (3) The transfer of the property of a nonresident is exempt from the tax imposed in this section to the extent that the same types of property of a resident are exempt from taxation under the laws of the state in which the nonresident resides.
‹ Prev All Idaho sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.