Legal Question in Wills and Trusts in Pennsylvania
Does land in AZ fall under inheritance tax rules in PA? The primary estate is in PA. There is a separate inheritance tax in AZ and I am under the impression that AZ law governs this land, not PA and is only taxable in AZ. So I cannot be taxed on this land by PA inheritance tax laws as well, correct?
1 Answer from Attorneys
No, I don't think so. You will have to speak to an Arizona probate attorney about the laws of Arizona. I am not licensed in Arizona and give you no advice about Arizona law. Pennsylvania is the situs of the primary estate and insofar as tax is concerned, PA law provides:
72 P.S. � 9107
Article XXI. Inheritance Tax
� 9107. Transfers subject to tax
(a) The transfers enumerated in this section are subject to the tax imposed by section 2106.
(b) All transfers of property by will, by the intestate laws of this Commonwealth or, in the case of a transfer from a nonresident, by the laws of succession of another jurisdiction are subject to tax. The transfer of property of a person determined by decree of a court of competent jurisdiction to be a presumed decedent is subject to tax within the meaning of this section and section 2108.
Since the main estate is in PA, I think PA law would govern inheritance taxes.
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