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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER MINHERITANCE TAX
RULE §3.226Definitions (Date of Death on or after September 1, 1983)

The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

  (1) Alien--A decedent who, at the time of death, was not domiciled in Texas or any other state of the United States and was not a citizen of the United States.

  (2) Domicile--That place where a person has a true, fixed, and permanent home and principal establishment and to which, whenever absent, one has the intention of returning. A person does not have to be a United States citizen to be domiciled in Texas.

  (3) Gross estate--The gross estate as defined by the Internal Revenue Code, §§2031-2045, and in the case of an alien, the Internal Revenue Code, §2103.

  (4) Inheritance taxes--The taxes imposed under the Texas Tax Code, Chapter 211 on the transfer of property at death and on generation-skipping transfers.

  (5) Intangible personal property directly or indirectly subject to protection, preservation, or regulation under the laws of Texas--This property includes, but is not limited to, stocks or bonds issued by the State of Texas, a political subdivision thereof, or by a Texas corporation wherever the stock certificate or other written evidence of the property is located.

  (6) Intangible personal property where physical evidence of the property is located in Texas--This property includes, but is not limited to, stocks or bonds issued by the United States, a political subdivision thereof, or a U.S. corporation and which stock certificate or other written evidence of the property is located in Texas.

  (7) Nonresident--A decedent, other than an alien, who was not domiciled in Texas at the time of the death.

  (8) Property of an alien taxable in Texas--Real property located in this state whether or not held in trust; tangible personal property having an actual situs in this state; and intangible personal property if the physical evidence of the property is located within this state or if the property is directly or indirectly subject to protection, preservation, or regulation under the law of this state, to the extent that the property is included in the decedent's gross estate.

  (9) Property of a nonresident taxable in Texas--Real property located in this state whether or not held in trust; tangible personal property having an actual situs in this state. Intangibles of a nonresident are not taxable in this state.

  (10) Property of a resident taxable in Texas--

    (A) real property located in Texas, whether or not held in trust;

    (B) tangible personal property having an actual situs in Texas; and

    (C) all intangible personal property of the decedent regardless of where the notes, bonds, stock certificates, or other evidence, if any, of the intangible personal property may be physically located or where the banks or other debtors of the decedent may be located or domiciled.

  (11) Property taxable in Texas for purposes of the Texas generation-skipping transfer tax--Real property located in Texas whether or not held in trust, tangible personal property having an actual situs in this state, and tangible personal property owned by a trust having its principal place of administration in this state at the time of the generation-skipping transfer.

  (12) Resident--A decedent who was domiciled in Texas on the date of death.

  (13) Tangible personal property having an actual situs in this state--Property situated in this state with a degree of permanency which will distinguish it from property which is in this state on a purely temporary or transitory basis. For example, tangible personal property used in conducting business in this state, such as livestock and implements on a Texas ranch, is considered to have acquired an actual situs in this state.


Source Note: The provisions of this §3.226 adopted to be effective February 10, 1982, 7 TexReg 355; amended to be effective February 13, 1985, 10 TexReg 338.

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