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Inheritance Tax

Last Updated March 20, 2009


Tax imposed on the right or privilege of receiving property from a decedent's estate. Inheritance tax is not assessed on the property, but is assessed on the privileged of receiving the property.

Referring Cite

State tax law

Additional Helpful Information

  • Not to be confused with the federal estate tax
  • The chart below will be updated to reflect the States treatment of inheritance tax and/or a URL to the State’s site where it’s position on inheritance tax .
  • Please feel to share any URL or cite of which you are aware.