### Question
Can you define what State death taxes means?


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

> the taxes described in 2058(a).[1](#2106_1_target)


#### (b) Condition of allowance of deductions


No deduction shall be allowed under paragraphs (1) and (2) of subsection (a) in the case of a nonresident not a citizen of the United States unless the executor includes in the return required to be filed under section 6018 the value at the time of his death of that part of the gross estate of such nonresident not situated in the United States

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

