(A) The official or body charged with the administration of the estate of 1 other death tax laws of the domiciliary state of a nonresident decedent is deemed
a creditor of the decedent and may sue in the courts of this state and enforce any
claim for taxes, penalties, and interest due to that state or a political subdivision
of that state. This section applies to the estate of a decedent not domiciled in this state only
if the laws of his domicile state contain a provision, of any nature, by which this
state is given reasonable assurance of the collection of its estate and other death
taxes, interest, and penalties from the estates of decedents dying domiciled in this
(C) This section shall be liberally construed in order to ensure that the state of
domicile of a decedent receives any estate or other death taxes, interest, and penalties
due it from the decedent's estate.
(D) As used in this section, “state” includes any state or territory of the United States, the District of Columbia,
and Canada or any province of Canada.
So in original; 1990 H 286. Should this read “or”?
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