2016 Idaho Statutes
Title 14 - ESTATES OF DECEDENTS
Chapter 4 - ESTATE AND TRANSFER TAX
Section 14-402 - DEFINITIONS.

14-402. Definitions. As used in this chapter:

(1) "Commission" means the Idaho state tax commission.

(2) "Decedent" means a deceased individual.

(3) "Federal credit" means the maximum amount of the credit for state death taxes allowed by section 2011 of the United States Internal Revenue Code of 1986, and the maximum amount of the credit for the generation skipping tax allowed by section 2604 of the United States Internal Revenue Code of 1986, in respect to a decedent's taxable estate.

(4) "Federal estate tax return" means any form or other document which establishes, changes or amends a federal estate tax amount.

(5) "Gross estate" means "gross estate" as defined and used in section 2031 of the United States Internal Revenue Code of 1986.

(6) "Internal Revenue Code of 1986" shall be as defined in section 63-3004, Idaho Code.

(7) "Nonresident" means a decedent who was domiciled outside Idaho at the time of death.

(8) "Person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state or other governmental unit or subdivision or agency, department or instrumentality thereof.

(9) "Personal representative" means the executor or administrator of the decedent or, if no executor or administrator is appointed, qualified and acting, any person who has possession of any property.

(10) "Property" means property included in the gross estate.

(11) "Release" means a release of no tax due or a receipt for payment of the tax due under this chapter.

(12) "Resident" means a decedent who was domiciled in Idaho at the time of death.

(13) "Section 2011" means section 2011 of the United States Internal Revenue Code of 1986.

(14) "Section 2032A" means section 2032A of the United States Internal Revenue Code of 1986.

(15) "Section 6501" means section 6501 of the United States Internal Revenue Code of 1986.

(16) "Taxable estate" means "taxable estate" as defined in section 2051 of the United States Internal Revenue Code of 1986.

(17) "Transfer" means "transfer" as defined and used in section 2001 of the United States Internal Revenue Code of 1986.

History:

[14-402, added 1988, ch. 300, sec. 2, p. 952; am. 1989, ch. 36, sec. 1, p. 47; am. 1993, ch. 6, sec. 1, p. 22; am. 2002, ch. 59, sec. 2, p. 127.]