HB 193, 41st R.S.
Relating to amending certain statutes so as to provide that the tax imposed by said statutes shall not apply to the personal property of non-residents of this State (except as actual situs in this State): (a) in any case in which the decedent or transferer at the date of his death of such decedent, impose a transfer tax or death tax of any character in respect of personal property of residents of this State (except tangible personal property having an actual situs in such State, Territory or foreign country).
Author: Walter H. Beck
Coauthor: Jesse Caldwell Duvall
House Committee: Revenue & Taxation ()
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