Annuity payments
Sec. 6.5. An annuity, or other payment, described in Section
2039(a) of the Internal Revenue Code is exempt from the inheritance
tax imposed as a result of a decedent's death to the same extent that
the annuity or other payment is excluded from the decedent's federal
gross estate under Section 2039 of the Internal Revenue Code.
As added by Acts 1977(ss), P.L.6, SEC.2. Amended by Acts 1980,
P.L.57, SEC.2; P.L.87-1983, SEC.2; P.L.2-1987, SEC.24.
Last modified: May 28, 2006