[For decedents dying on or after October 1, 1990, and before January 1, 2000, this section shall read as follows:]
A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1990, whether a resident or a nonresident of the State of Mississippi:
MISSISSIPPI ESTATE TAX SCHEDULE
Provided, however, that the tax due under this said section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.
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