Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification: Whether Texas is entitled to its proportionate share of the Federal Credit for State death taxes as set out in Article 14.12, Title 122A, Tax.-Gen., V. C. S., when the decedent was a non-resident of Texas and the specific property which is located in Texas is exempt under Article 14.015, Title 122A?