SB 178, 49th R.S.
Relating to amending statute so as to exempt from inheritance tax the intangible personal property of a non-resident who was at the time of his death a resident of a state or territory of the United States which did not impose a transfer or inheritance tax of any character in respect to intangible personal property of residents of this state, or whose laws contain a reciprocal provision under which non-residents were exempt from such transfer or inheritance tax on such intangible personal property, provided the state or territory of the residence of such non-resident allowed a similar exemption to residents of the state or territory of the residence of such decedent.
Author: Ben Ramsey
Subjects:
Taxation--Inheritance
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