§ 951. Applicable internal revenue code provisions.-- (a) General. For
purposes of this article, any reference to the internal revenue code
means the United States Internal Revenue Code of 1986, with all
amendments enacted on or before January first, two thousand fourteen
and, unless specifically provided otherwise in this article, any
reference to December thirty-first, nineteen hundred seventy-six or
January first, nineteen hundred seventy-seven contained in the
provisions of such code which are applicable to the determination of the
tax imposed by this article shall be read as a reference to June
thirtieth, nineteen hundred seventy-eight or July first, nineteen
hundred seventy-eight, respectively.

* (b) Disposition to surviving spouse who is not a United States
citizen. In the case of an estate where a federal estate tax return is
not required for federal estate tax purposes, a disposition to a
surviving spouse that would qualify for the federal estate tax marital
deduction under section 2056 of the internal revenue code if not for the
limitation imposed by subsection (d)(1) of such section shall
nonetheless be treated as qualifying for the federal estate tax marital
deduction for purposes of computing the tax imposed by section nine
hundred fifty-two of this part, without requiring that such disposition
pass to the surviving spouse in a qualified domestic trust as required
for federal purposes by internal revenue code section 2056(d)(2).

* NB Repealed July 1, 2025