### Question
How is the term State death taxes defined?


### Answer
The term **State death taxes** is defined in *26 U.S.C. § 2106* as the following:

> the taxes described in section 2058(a)

#### Citation:
  - *26 U.S.C. § 2106*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter B-Estates of Nonresidents Not Citizens**

