§ 1964. State Death Tax Credit Allowable Against Federal Estate Tax; Property With Situs in the Commonwealth; Determination
TITLE 4: ECONOMIC RESOURCES DIVISION 1: REVENUE AND TAXATION § 1964. State Death Tax Credit Allowable Against Federal Estate Tax; Property With Situs in the Commonwealth; Determination. For purposes of this chapter, property situated in the Commonwealth means property in the case where a decedent leaves property having situs in the Commonwealth. Source: PL 10-10, § 4 (§ 1734); amended by PL 11-52, § 5, modified. Commission Comment: The reference to “decent” in this section is changed to “decedent” to correct a manifest typographical error.
Source: CNMI Law Revision Commission