Estate and Gift Taxes 

Idaho Code > Title 14 > Chapter 4 > § 14-403 - Residents -- Tax Imposed -- Credit For Tax Paid Other State

     (1) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident.

      (2) If any property of a resident is subject to a death tax imposed by another state of which a credit is allowed by section 2011 and if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in the state of decedent’s domicile, the amount of the tax due under this section shall be credited with the lesser of:

      (a) The amount of the death tax paid the other state and credited against the federal estate tax; or

      (b) An amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property subject to the death tax imposed by the other state and the denominator of which is the value of the decedent’s gross estate.

      (3) Property of a resident includes:

      (a) Real property located in this state;

      (b) Tangible personal property having actual situs in this state; and

      (c) Intangible personal property owned by a resident regardless of where it is located.

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See also:

Idaho Code Title 14 > Chapter 4 - Estate And Transfer Tax

U.S. Code Provisions: Estate and Gift Taxes

U.S. Code > Title 26 > Subtitle B - Estate And Gift Taxes

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