### Question
How does ESTATE TAX define State death taxes?


### Answer
Under *26 U.S.C. § 2106*, **State death taxes** is defined as:

> the taxes described in section 2011(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**

