| http://www.w3.org/ns/prov#value | - Sec. 211.052. TAX ON PROPERTY OF NONRESIDENT. (a) A tax is imposed on the transfer at death of the property located in Texas of every nonresident.(b) The tax is an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in Texas that is included in the gross estate and the denominator of which is the value of the nonresiden
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