Does anyone know what happens if an IRA account registration is in one state but resides in another and then dies?
Thank you

While I dont understand your question, it appears that you are asking about what law governs when the IRA owner dies domiciled in one state and the IRA is established in another state, eg, the state where the custodian does business. The right of a benefiicary to receive IRA benefits will be determined under the terms of the IRA agreement which is consistent with applicable state law. E.g., designation of ex- spouse as beneficiary under IRA agreement will be invalid if state law revokes designation upon divorce. However, the IRA agreement will determine what payment options are available to the beneficiary.

The state is which the IRA was originally established is not allowed to tax the IRA assets (when distributed). For years beginning 01/01/96, House Report 394 [Pub L 104-95] prevented states from taxing IRA owners and qualified plan participants who established the account while living in the state, but later moved to another state.