### Question
What does State death taxes mean?


### Answer
**State death taxes** has the following meaning in *26 U.S.C. § 2106*:

> 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**

