Definition
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 privilege 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.