Law1949The binding text is the one the official gazette published, listed under the publications.
Section 2 of חוק מס עזבון, תש״ט–1949, הטלת מס.
This section is in פרק ב׳: מס עזבון
2. הטלת מס
תיקון: תשכ״ד
מס עזבון יוטל על יתרת עזבונו של נפטר וישולם מתוך נכסי עזבון.
The text on this page is adapted from the entry חוק מס עזבון, תש״ט–1949 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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