Apportionment of tax and expenses imposed and incurred on property located or administered in this state in estate of nonresident. Tax imposed and expenses incurred by reason of inclusion for tax purposes of property located or administered in this state, in the estate of a nonresident of this state, shall be apportioned in accordance with the law of the decedent’s domicile, applicable to property located therein.
Last modified: February 25, 2006