72-16-319. Exemption -- transfer of the estate of member of armed forces dying from combat wounds. (1) The taxes imposed in 72-16-301 and 72-16-904 do not apply to the transfer of property owned by a resident of the United States dying while in active service as a member of the armed services of the United States, if such decedent:
     (a) was killed in action while serving in a combat zone, as determined under section 112(c) of the Internal Revenue Code of 1954, as amended; or
     (b) died as a result of wounds, disease, or injury suffered while serving in a combat zone and while in the line of duty, by reason of a hazard to which he was subjected as an incident of such service.
     (2) The transfer of property from such a decedent to any person, association, or corporation is exempt from inheritance and estate taxes imposed in this chapter.

     History: En. Sec. 1, Ch. 673, L. 1979.