26 U.S.C. § 2058 — State death taxes

Page 2616 TITLE 26—INTERNAL REVENUE CODE [§ 2057 Subsec. (b)(5). Pub. L. 101–239, § 7815(d)(15), amended par. (5) generally. Prior to amendment, par. (5) read as follows: ‘‘The estate tax imposed by paragraph (1) shall be due and payable on the 15th day of the 4th month following the calendar year in which the taxable event occurs.’’ Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (4) as (5). Former par. (5) redesignated (6). Subsec. (b)(6) to (9). Pub. L. 101–239, § 7815(d)(7)(B), re- designated pars. (5) to (8) as (6) to (9), respectively. Subsec. (b)(10) to (13). Pub. L. 101–239, § 7815(d)(9), added pars. (10) to (13). Subsec. (c)(2). Pub. L. 101–239, § 7815(d)(10), substituted ‘‘Except as provided in regulations, the term’’ for ‘‘The term’’. Subsec. (e). Pub. L. 101–239, § 7815(d)(13), added subsec. (e). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIII, § 1312(b), Aug. 5, 1997, 111 Stat. 1045, provided that: ‘‘The amendment made by this section [amending this section] shall apply to es- tates of decedents dying after the date of the enact- ment of this Act [Aug. 5, 1997].’’ Pub. L. 105–34, title XIII, § 1314(b), Aug. 5, 1997, 111 Stat. 1045, provided that: ‘‘The amendment made by this section [amending this section] shall apply to es- tates of decedents dying after the date of the enact- ment of this Act [Aug. 5, 1997].’’ EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11702(g)(2), (4) of Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see sec- tion 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title. Pub. L. 101–508, title XI, § 11702(g)(3)(B), Nov. 5, 1990, 104 Stat. 1388–516, provided that: ‘‘The amendment made by subparagraph (A) [amending this section] shall not apply to any election made before the date 6 months after the date of the enactment of this Act [Nov. 5, 1990].’’ EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title. EFFECTIVE DATE Section applicable to estates of decedents dying after Nov. 10, 1988, see section 5033(d)(1) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 2056 of this title. TRANSITIONAL RULE Pub. L. 105–34, title XIII, § 1303, Aug. 5, 1997, 111 Stat. 1039, provided that: ‘‘(a) GENERAL RULE.—In the case of any trust created under an instrument executed before the date of the en- actment of the Revenue Reconciliation Act of 1990 [Nov. 5, 1990], such trust shall be treated as meeting the requirements of paragraph (1) of section 2056A(a) of the Internal Revenue Code of 1986 if the trust instrument requires that all trustees of the trust be individual citi- zens of the United States or domestic corporations. ‘‘(b) EFFECTIVE DATE.—The provisions of subsection (a) shall take effect as if included in the provisions of section 11702(g) of the Revenue Reconciliation Act of 1990 [Pub. L. 101–508].’’ APPLICATION OF AMENDMENTS BY SECTION 5033 OF PUB. L. 100–647 TO ESTATES OF, OR GIFTS BY, NONCITIZEN AND NONRESIDENT INDIVIDUALS For provisions directing that in the case of the estate of, or gift by, an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance, or gift taxes, this section shall not apply to the extent such section would be inconsistent with the provisions of such trea- ty relating to estate, inheritance, or gift tax marital deductions, but that in the case of the estate of an indi- vidual dying before the date 3 years after Dec. 19, 1989, or a gift by an individual before the date 3 years after Dec. 19, 1989, the requirement of the preceding provi- sion that the individual not be a citizen or resident of the United States shall not apply, see section 7815(d)(14) of Pub. L. 101–239, set out as a note under section 2056 of this title. [§ 2057. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051] Section, added Pub. L. 105–34, title V, § 502(a), Aug. 5, 1997, 111 Stat. 847, § 2033A; renumbered § 2057 and amend- ed Pub. L. 105–206, title VI, § 6007(b)(1)(A)–(D), (2)–(7), July 22, 1998, 112 Stat. 807–809; Pub. L. 107–16, title V, § 521(d), June 7, 2001, 115 Stat. 72; Pub. L. 108–311, title II, § 207(23), Oct. 4, 2004, 118 Stat. 1178, related to deduc- tion for qualified family-owned business interests of a decedent. A prior section 2057, added Pub. L. 99–514, title XI, § 1172(a), Oct. 22, 1986, 100 Stat. 2513; amended Pub. L. 100–203, title X, §§ 10411(a), 10412(a), Dec. 22, 1987, 101 Stat. 1330–432, 1330–433; Pub. L. 100–647, title I, § 1011B(g)(3), Nov. 10, 1988, 102 Stat. 3490, related to sales of employer securities to employee stock ownership plans or worker-owned cooperatives, prior to repeal by Pub. L. 101–239, title VII, § 7304(a)(1), (3), Dec. 19, 1989, 103 Stat. 2352, 2353, applicable to estates of decedents dying after Dec. 19, 1989. Another prior section 2057, added Pub. L. 94–455, title XX, § 2007(a), Oct. 4, 1976, 90 Stat. 1890; amended Pub. L. 95–600, title VII, § 702(l)(1), (2), Nov. 6, 1978, 92 Stat. 2934, 2935, related to bequests, etc., to certain minor chil- dren, prior to repeal by Pub. L. 97–34, title IV, § 427(a), (c), Aug. 13, 1981, 95 Stat. 3181, applicable to estates of decedents dying after Dec. 31, 1981. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under sec- tion 1 of this title. § 2058. State death taxes (a) Allowance of deduction For purposes of the tax imposed by section 2001, the value of the taxable estate shall be de- termined by deducting from the value of the gross estate the amount of any estate, inherit- ance, legacy, or succession taxes actually paid to any State or the District of Columbia, in re- spect of any property included in the gross es- tate (not including any such taxes paid with re- spect to the estate of a person other than the de- cedent). (b) Period of limitations The deduction allowed by this section shall in- clude only such taxes as were actually paid and deduction therefor claimed before the later of— Page 2617 TITLE 26—INTERNAL REVENUE CODE § 2101 (1) 4 years after the filing of the return re- quired by section 6018, or (2) if— (A) a petition for redetermination of a de- ficiency has been filed with the Tax Court within the time prescribed in section 6213(a), the expiration of 60 days after the decision of the Tax Court becomes final, (B) an extension of time has been granted under section 6161 or 6166 for payment of the tax shown on the return, or of a deficiency, the date of the expiration of the period of the extension, or (C) a claim for refund or credit of an over- payment of tax imposed by this chapter has been filed within the time prescribed in sec- tion 6511, the latest of the expiration of— (i) 60 days from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of any part of such claim, (ii) 60 days after a decision by any court of competent jurisdiction becomes final with respect to a timely suit instituted upon such claim, or (iii) 2 years after a notice of the waiver of disallowance is filed under section 6532(a)(3). Notwithstanding sections 6511 and 6512, refund based on the deduction may be made if the claim for refund is filed within the period provided in the preceding sentence. Any such refund shall be made without interest. (Added Pub. L. 107–16, title V, § 532(b), June 7, 2001, 115 Stat. 73.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as an Effective Date of 2001 Amendment note under section 2012 of this title. Subchapter B—Estates of Nonresidents Not Citizens Sec. 2101. Tax imposed. 2102. Credits against tax. 2103. Definition of gross estate. 2104. Property within the United States. 2105. Property without the United States. 2106. Taxable estate. 2107. Expatriation to avoid tax. 2108. Application of pre-1967 estate tax provisions. Editorial Notes AMENDMENTS 1966—Pub. L. 89–809, title I, § 108(h), Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108. § 2101. Tax imposed (a) Imposition Except as provided in section 2107, a tax is hereby imposed on the transfer of the taxable estate (determined as provided in section 2106) of every decedent nonresident not a citizen of the United States. (b) Computation of tax The tax imposed by this section shall be the amount equal to the excess (if any) of— (1) a tentative tax computed under section 2001(c) on the sum of— (A) the amount of the taxable estate, and (B) the amount of the adjusted taxable gifts, over (2) a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts. (c) Adjustments for taxable gifts (1) Adjusted taxable gifts defined For purposes of this section, the term ‘‘ad- justed taxable gifts’’ means the total amount of the taxable gifts (within the meaning of sec- tion 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross es- tate of the decedent. (2) Adjustment for certain gift tax For purposes of this section, the rules of sec- tion 2001(d) shall apply. (Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(a), Nov. 13, 1966, 80 Stat. 1571; Pub. L. 94–455, title XX, § 2001(c)(1)(D), Oct. 4, 1976, 90 Stat. 1850; Pub. L. 100–647, title V, § 5032(a), (c), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 101–239, title VII, § 7815(c), Dec. 19, 1989, 103 Stat. 2415; Pub. L. 103–66, title XIII, § 13208(b)(3), Aug. 10, 1993, 107 Stat. 469; Pub. L. 107–147, title IV, § 411(g)(2), Mar. 9, 2002, 116 Stat. 46.) Editorial Notes AMENDMENTS 2002—Subsec. (b). Pub. L. 107–147 struck out con- cluding provisions which read as follows: ‘‘For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(2) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.’’ 1993—Subsec. (b). Pub. L. 103–66 substituted ‘‘section 2001(c)(2)’’ for ‘‘section 2001(c)(3)’’ in last sentence. 1989—Subsec. (b). Pub. L. 101–239 inserted at end ‘‘For purposes of the preceding sentence, there shall be ap- propriate adjustments in the application of section 2001(c)(3) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.’’ 1988—Subsec. (b). Pub. L. 100–647, § 5032(a), substituted ‘‘a tentative tax computed under section 2001(c)’’ for ‘‘a tentative tax computed in accordance with the rate schedule set forth in subsection (d)’’ in pars. (1) and (2). Subsec. (d). Pub. L. 100–647, § 5032(c), struck out sub- sec. (d) which provided a rate schedule. 1976—Pub. L. 94–455 redesignated existing provisions as (a) to (d), inserted provisions for adjustments for taxable gifts, revised the tax rate schedule, and struck out provisions relating to property held by Alien Prop- erty Custodian. 1966—Subsec. (a). Pub. L. 89–809 substituted table to be used in computing the tax imposed on transfer of taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States for provisions sending taxpayer to table in section 2001 for computation of tax imposed. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Re- lief Reconciliation Act of 2001, Pub. L. 107–16, to which