/ 90.___. (SR: Surtax on Estates) In addition to any other tax, for estates of decedents dying during the current fiscal year, there is imposed a surtax on the transfer of the taxable estate of every resident and subject. The surtax shall equal the maximum amount of the federal credit for state death taxes allowable by Internal Revenue Code Section 2011, as it existed on December 31, 2001. The surtax shall be administered, collected, and retained in the same manner as set forth in Chapter 16 of Title 12. /
Renumber sections to conform.
Amend sections, totals and title to conform.