State Laws on Estate Taxes

State or Death Taxes Paid by the Estate

Estate taxes are imposed by several states on any real estate owned by a deceased person that is within the state, or the personal property of a decedent resident. Tax rates and rules vary from state-to-state, depending on different factors such as who receives the property. Some states may impose a higher tax rate left to a distant relative, compared with a lower rate imposed on that left to the decedent’s child.

State Inheritance Taxes Paid by the Recipient

Not all states have inheritance tax laws, but in those that do, a person who receives an inherited property are subject to taxes. The amount of exemptions on the payment of inheritance taxes depend on the relationship of the recipient to the decedent. A lot of states are now considering the removal of inheritance tax systems.

The following is a list of the applicable laws of all 50 states and the District of Columbia, with links to citations on estate, inheritance and other similar taxation laws.

AlabamaTitle 40, Section 15 Estate and Inheritance Tax
Title 40, Section 15A Generation-Skipping Transfer Tax
AlaskaTitle 43, Chapter 31 Estate Tax
ArizonaTitle 42 Taxation
ArkansasTitle 26, Chapter 59 Estate Taxes
CaliforniaCalifornia Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decedents
ColoradoTitle 39, Article 23-24 Estate and Inheritance and Succession Tax
ConnecticutTitle 12, Chapter 216 Succession and Transfer Taxes
Title 12, Chapter 216a Generation-Skipping Transfer Tax
Title 12, Chapter 217 Estate Tax
Title 12, Chapter 218 Federal and State Estate Taxes
Title 12, Chapter 218a Estate Income Tax
DelawareTitle 30, Chapter 13 Inheritance
Title 30, Chapter 14 Gift Tax
Title 30, Chapter 15 Estate Tax
Title 30, Chapter 16 Pass-Through Entities, Estates and Trusts
Title 30, Chapter 17 Interstate Compromise or Arbitration of Death Taxes
District of ColumbiaTitle 47, Chapter 37 Inheritance and Estate Taxes
FloridaTitle XIV, Chapter 198 Estate Taxes
GeorgiaChapter 48-12
HawaiiChapter 236D Estate and Transfer Tax
IdahoChapter 63-3024 Individuals’ Tax and Tax on Estates and Trusts
Chapter 63-3022L Individuals who are Officers, Directors, Shareholders,
Partners or Members of a Corporation or Partnership or
Beneficiaries of a Trust or Estate
Illinois35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act
IndianaTitle 6, Article 4.1 Death Taxes
IowaTitle X, Chapter 450 Inheritance Tax
Title X, Chapter 450A Generation Skipping Transfer Tax
Title X, Chapter 450B Qualified Use Inheritance Tax
KansasChapter 79, Article 15 Death Taxes
KentuckyTitle XI, Chapter 140 Inheritance and Estate Taxes
LouisianaTitle 47, Section 181 Imposition of Tax on Estates and Trusts
MaineTitle 36, Chapters 551-575 Inheritance, Succession and Estate Taxes
MarylandTax-General, Title 7 Death Taxes
MassachusettsTitle IX, Chapter 65 Taxation of Legacies And Successions
Title IX, Chapter 65A. Taxation of Transfers of Certain Estates.
Title IX, Chapter 65B Settlement of Disputes Respecting the Domicile
of Decedents for Death Tax Purposes.
Title IX, Chapter 65C Massachusetts Estate Tax.
MichiganChapters 205.201 – 205.256 Michigan Estate Tax Act
MinnesotaChapter 291 Estate Tax
Chapter 292 Gift Taxes
MississippiTitle 27, Chapter 9 Estate Tax
MissouriTitle X, Chapter 145 Estate Tax (formerly Inheritance Tax)
MontanaChapter 15-30-135 Tax on beneficiaries or fiduciaries of estates or trusts
Chapter 15-30-136 Computation of income of estates or trusts — exemption
Chapter 15-30-137 Determination of tax of estates and trusts
Chapter 15-30-138 Estates and trusts tax remedies.
NebraskaChapters 77-2001 – 77-2116 Inheritance Tax; Estate Tax;
Generation-Skipping Transfer Tax
NevadaTitle 32, Chapter 375A Tax on Estates
Title 32, Chapter 375B Generation-Skipping Transfer Tax
New HampshireTitle V Chapter 87 Taxation of Transfers of Certain Estates
Title V, Chapter 88-A Uniform Estate Tax Apportionment Act Chapter
Title V, Chapter 90 Settlement of Disputes Respecting the Domicile of
Decedents for Death Tax Purposes
New JerseyTitle 54, Chapters 33 – 36 Estate Tax
New MexicoChapter 7, Article 7 Estate Tax
New YorkTax, Article 26 Estate Tax
Tax, Article 26-B Generation-Skipping Transfer Tax
North CarolinaChapter 105, Article 1A Estate Taxes
North DakotaChapter 57-37.1 Estate Tax (PDF)
OhioTitle LVII, Chapter 5731 Estate Tax
OklahomaSections 68-801 – 68-827 Inheritance or Transfer Taxes
OregonChapter 118 Inheritance Tax
PennsylvaniaTitle 20, Chapter 37 Apportionment of Death Taxes
Rhode IslandChapter 44-22 Estate and Transfer Taxes – Liability and Computation
Chapter 44-23 Estate and Transfer Taxes – Enforcement and Collection
Chapter 44-23.1 Uniform Estate Tax Apportionment
Chapter 44-24 Gift Tax
South DakotaTitle 10, Chapter 40 Imposition And Amount Of Inheritance Tax
Title 10, Chapter 40A Estate Tax
Title 10, Chapter 41 Administration And Collection Of Inheritance Tax
South CarolinaTitle 12, Chapter 16 Estate Tax
TennesseeTitle 67, Chapter 8 Transfer Taxes
TexasTax Code, Subtitle J, Chapter 211 Inheritance Taxes
UtahTitle 59, Chapter 11 Inheritance Tax Act
VermontTitle 32, Chapter 185 Interstate Arbitration of Death Taxes
Title 32, Chapter 187 Interstate Compromise of Death Taxes
Title 32, Chapter 189 Uniform Estate Tax Apportionment Act
Title 32, Chapter 190 Estate and Gift Taxes
VirginiaTitle 58.1, Chapter 9 Virginia Estate Tax
WashingtonTitles 83 Estate Taxation
West VirginiaChapter 11, Article 11 Estate Taxes
WisconsinChapters 72 Estate Tax
WyomingTitle 39, Chapter 19 Inheritance Taxes

 

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