| Alabama |
Title 40, Section 15 Estate and Inheritance Tax
Title 40, Section 15A Generation-Skipping Transfer Tax |
| Alaska |
Title 43, Chapter 31 Estate Tax |
| Arizona |
Title 42, Chapter 4 Estate and Generation Skipping Taxes |
| Arkansas |
Title 26, Chapter 59 Estate Taxes |
| California |
California Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decendents |
| Colorado |
Title 39, Article 23-24 Estate and Inheritance and Succession Tax |
| Connecticut |
Title 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 |
| Delaware |
Title 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 Columbia |
Title 47, Chapter 19 Inheritance and Estate Taxes |
| Florida |
Title XIV, Chapter 198 Estate Taxes |
| Georgia |
Chapter 48-12 |
| Hawaii |
Chapter 236D Estate and Transfer Tax |
| Idaho |
Chapter 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 |
| Illinois |
35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act |
| Indiana |
Title 6, Article 4.1 Death Taxes |
| Iowa |
Title X, Chapter 450 Inheritance Tax
Title X, Chapter 450A Generation Skipping Transfer Tax
Title X, Chapter 450B Qualified Use Inheritance Tax
Title X, Chapter 451 Iowa Estate Tax |
| Kansas |
Chapter 79, Article 15 Death Taxes |
| Kentucky |
Title XI, Chapter 140 Inheritance and Estate Taxes |
| Louisiana |
Title 47, Section 181 Imposition of Tax on Estates and Trusts |
| Maine |
Title 36, Chapters 551-575 Inheritance, Succession and Estate Taxes |
| Maryland |
Tax-General, Title 7 Death Taxes |
| Massachusetts |
Title 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. |
| Michigan |
Chapters 205.201 - 205.256 Michigan Estate Tax Act |
| Minnesota |
Chapter 291 Estate Tax
Chapter 292 Gift Taxes |
| Mississippi |
Title 27, Chapter 9 Estate Tax |
| Missouri |
Title X, Chapter 145 Estate Tax (formerly Inheritance Tax) |
| Montana |
Chapter 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. |
| Nebraska |
Chapters 77-2001 - 77-2116 Inheritance Tax; Estate Tax;
Generation-Skipping Transfer Tax |
| Nevada |
Title 32, Chapter 375A Tax on Estates
Title 32, Chapter 375B Generation-Skipping Transfer Tax |
| New Hampshire |
Title 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 Jersey |
Chapters 58-33 - 58-38 |
| New Mexico |
Chapter 7, Article 7 Estate Tax |
| New York |
Tax, Article 26 Estate Tax
Tax, Article 26-B Generation-Skipping Transfer Tax |
| North Carolina |
Chapter 105, Article 1A Estate Taxes |
| North Dakota |
Chapter 57-37.1 Estate Tax (PDF) |
| Ohio |
Title LVII, Chapter 5731 Estate Tax |
| Oklahoma |
Sections 68-801 - 68-827 Inheritance or Transfer Taxes |
| Oregon |
Chapter 118 Inheritance Tax |
| Pennsylvania |
Title 20, Chapter 37 Apportionment of Death Taxes |
| Rhode Island |
Chapter 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 Dakota |
Title 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 Carolina |
Title 12, Chapter 16 Estate Tax |
| Tennessee |
Title 67, Chapter 8 Transfer Taxes |
| Texas |
Tax Code, Subtitle J, Chapter 211 Inheritance Taxes |
| Utah |
Title 59, Chapter 11 Inheritance Tax Act |
| Vermont |
Title 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 |
| Virginia |
Title 58.1, Chapter 9 Virginia Estate Tax |
| Washington |
Titles 83 Estate Taxation |
| West Virginia |
Chapter 11, Article 11 Estate Taxes |
| Wisconsin |
Chapters 72 Estate Tax |
| Wyoming |
Title 39, Chapter 19 Inheritance Taxes |