### Question
What is the definition of State death taxes?


### Answer
The definition of **State death taxes** is as follows in *26 U.S.C. § 2102*:

> the taxes described in section 2011(a)

#### Citation:
  - *26 U.S.C. § 2102*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter B-Estates of Nonresidents Not Citizens**

