[§236D-3] Residents; tax imposed; credit for tax paid other state. (a) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident.
(b) If any property of a resident is subject to a death tax imposed by another state for which a credit is allowed by section 2011; and, if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in the state of decedent's domicile, the amount of the tax due under this section shall be credited with the lesser of: