Estate and Gift Taxes 

Idaho Code > Title 14 > Chapter 4 > § 14-404 - Nonresidents -- Tax Imposed -- Exemption

     (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.

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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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