{"id":287032,"date":"2016-04-04T11:02:20","date_gmt":"2016-04-04T16:02:20","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/estate\/planning-an-estate\/state-laws-estate-taxes.html"},"modified":"2022-06-03T12:40:44","modified_gmt":"2022-06-03T17:40:44","slug":"state-laws-estate-taxes","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/state-laws-estate-taxes.html","title":{"rendered":"State Death Taxes: Estate, Inheritance, and Gift Taxes"},"content":{"rendered":"\n
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State Death Taxes: Estate, Inheritance, and Gift Taxes <\/h1>\n
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\n By Thomas Hootman, J.D.<\/a> | Legally reviewed by Steven Ellison, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

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When someone dies, their property (known as their \u201cestate") is divided according to their will <\/a>or, when a will does not exist, according to their state’s laws of intestate succession<\/a>. Either way, when an estate is distributed (\u201cprobated<\/a>"), it may be subject to estate and inheritance taxes.<\/p>\n\n <\/div>\n\n

Estate taxes<\/i><\/a> <\/i>are paid directly by the deceased person’s estate. Inheritance taxes<\/i><\/a> are paid by individuals receiving a portion of the estate (heirs and beneficiaries)<\/a>. Occasionally, people also include taxable gifts<\/a> as part of their estate planning<\/a>.
\r\n<\/p>\r\n

Tax Law: Federal vs. State<\/h2>\r\n

The federal government does not impose an inheritance tax, only a federal estate tax<\/a>. However, because the federal estate tax exemption is set at over $12 million, most people do not need to worry. That said, be sure to check if the federal gift tax<\/a> applies in your case. For more on these topics, see Estate and Gift Tax: An Overview<\/i><\/a>, Federal Estate and Gift Tax Laws<\/i><\/a>, and Reducing Estate Tax\u2014Gifts<\/i><\/a>.<\/p>\r\n

What about state-level taxes? Currently, twelve states (plus the District of Columbia) impose an estate tax: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Further, six states impose an inheritance tax: Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Finally, Connecticut is the only state that imposes a gift tax.<\/p>\r\n

The table below is a guide to relevant state laws across the country. It also includes links to Findlaw’s estate planning pages for each state.<\/p>\r\n\r\n

State-Specific Estate Planning Page<\/b><\/p>\r\n<\/td>\r\n

State Estate Tax?<\/b><\/p>\r\n

(Yes\/No)<\/b><\/p>\r\n<\/td>\r\n

State Inheritance Tax?<\/b><\/p>\r\n

(Yes\/No)<\/b><\/p>\r\n<\/td>\r\n

State-Specific Estate & Inheritance Tax Laws<\/b><\/p>\r\n<\/td>\r\n<\/tr>

Alabama<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Alabama Code, Title 40. Revenue and Taxation<\/a><\/p>\r\n

Alaska<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Alaska Statutes, Title 43, Chapter 31. Estate Tax Law of Alaska<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Arizona<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Arizona Revised Statutes, Title 42. Taxation<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Arkansas<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Arkansas Code, Title 26. Taxation<\/a> (specifically \u00a7 26-59-108<\/a>)<\/p>\r\n<\/td>\r\n<\/tr>

California<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

California Code, Revenue and Taxation Code, Division 2. Other Taxes<\/a><\/p>\r\n

Colorado<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Colorado Revised Statutes, Title 39. Taxation, Specific Taxes, Estate and Inheritance and Succession Tax<\/a><\/p>\r\n

Connecticut<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Connecticut General Statutes, Title 12. Taxation<\/a><\/p>\r\n

Delaware<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Delaware Code, Title 30. State Taxes, Part II. Income, Inheritance and Estate Taxes<\/a><\/p>\r\n

District of Columbia<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

District of Columbia Code, Division VIII. General Law, Title 47. Taxation, Licensing, Permits, Assessments, and Fees, Chapter 37. Inheritance and Estate Taxes<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Florida<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Florida Statutes, Title XIV. Taxation and Finance, Chapter 198. Estate Taxes<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Georgia<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Georgia Code, Title 48. Revenue and Taxation, Chapter 12. Estate Tax<\/a> (specifically \u00a7 48-12-1<\/a>)<\/p>\r\n<\/td>\r\n<\/tr>

Hawaii<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Hawaii Revised Statutes, Division 1. Government, Title 14. Taxation<\/a><\/p>\r\n

Idaho<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Idaho Statutes<\/p>\r\n

Illinois<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Illinois Statutes, Chapter 35. Revenue, Estate Taxes\u2014Act 405. Illinois Estate and Generation-Skipping Transfer Tax Act<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Indiana<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Indiana Code, Title 6. Taxation<\/a><\/p>\r\n

Iowa<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Iowa Code, Title X. Financial Resources, Subtitle 3. Inheritance Taxes<\/a><\/p>\r\n

Kansas<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Kansas Statutes, Chapter 79. Taxation, Article 15. Death Taxes<\/a><\/p>\r\n

Kentucky<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Kentucky Revised Statutes, Title XI. Revenue and Taxation, Chapter 140. Inheritance and Estate Taxes<\/a><\/p>\r\n

More info: <\/i>Inheritance Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Louisiana<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Louisiana Revised Statutes, Title 47. Revenue and Taxation, Subtitle IV. Miscellaneous Taxes, Chapter 1. Inheritance and Estate Taxes<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Maine<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Maine Revised Statutes, Title 36. Taxation, Part 6. Inheritance, Succession and Estate Taxes<\/a><\/p>\r\n

Maryland<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Maryland Code, Tax\u2013General, Title 7. Death Taxes<\/a><\/p>\r\n

Massachusetts<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Massachusetts General Laws, Part I. Administration of the Government, Title IX. Taxation<\/a><\/p>\r\n

Michigan<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Michigan Compiled Laws, Chapter 205. Taxation, Michigan Estate Tax Act<\/a><\/p>\r\n

Minnesota<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Minnesota Statutes, Various State Taxes and Programs, Chapter 291. Estate Tax<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Mississippi<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Mississippi Code, Title 27. Taxation and Finance<\/a><\/p>\r\n

Missouri<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Missouri Revised Statutes Title X. Taxation and Revenue, Chapter 145. Estate Tax (formerly Inheritance Tax)<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Montana<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Montana Code Annotated, Title 15. Taxation, Chapter 30. Individual Income Tax, Part 21. Rate and General Provisions<\/a><\/p>\r\n

Nebraska<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Nebraska Revised Statutes, Chapter 77. Revenue and Taxation<\/a><\/p>\r\n

Nevada<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Nevada Revised Statutes, Title 32. Revenue and Taxation<\/a><\/p>\r\n

New Hampshire<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

New Hampshire Statutes, Title V. Taxation<\/p>\r\n

New Jersey<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

New Jersey Statutes, Title 54. Taxation, Subtitle 5. Transfer Inheritance and Estate Taxes<\/a><\/p>\r\n

New Mexico<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

New Mexico Statutes, Chapter 7. Taxation, Article 7. Estate Tax<\/a><\/p>\r\n<\/td>\r\n<\/tr>

New York<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

New York Consolidated Laws, Tax Law, Article 26. Estate Tax<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

North Carolina<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

North Carolina General Statutes, Chapter 105. Taxation, Subchapter I. Levy of Taxes<\/a><\/p>\r\n<\/td>\r\n<\/tr>

North Dakota<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

North Dakota Century Code, Title 57. Taxation, Chapter 57\u201331.7. Estate Tax<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Ohio<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Ohio Revised Code, Title LVII. Taxation, Chapter 5731. Estate Tax<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Oklahoma<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Oklahoma Statutes, Title 68. Revenue and Taxation, \u00a7\u00a7 68-801\u2013827. Inheritance or Transfer Taxes<\/a><\/p>\r\n

Note: The link leads to the Oklahoma Statutes compiled by the <\/i>Oklahoma State Legislature<\/i><\/a>. The compilation is available in Word. The relevant sections are listed as \u201crepealed."<\/i><\/p>\r\n<\/td>\r\n<\/tr>

Oregon<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Oregon Revised Statutes Title 12. Probate Law, Chapter 118. Estate Tax<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Pennsylvania<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

Pennsylvania Statutes, Title 20 Pa.C.S.A. Decedents, Estates and Fiduciaries, Chapter 37. Apportionment of Death Taxes<\/a><\/p>\r\n

More info: <\/i>Inheritance Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

Rhode Island<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Rhode Island General Laws, Title. 44. Taxation<\/a><\/p>\r\n

South Carolina<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

South Carolina Code of Laws, Title 12. Taxation, Chapter 16. Estate Tax<\/a><\/p>\r\n

Note: The link leads to the South Carolina Code of Laws compiled by the <\/i>South Carolina Legislature<\/i><\/a>. The compilation is available in HTML and Word.<\/i><\/p>\r\n<\/td>\r\n<\/tr>

South Dakota<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

South Dakota Codified Laws, Title 10. Taxation<\/a><\/p>\r\n

Tennessee<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Tennessee Code, Title 67. Taxes and Licenses, Chapter 8. Transfer Taxes<\/a><\/p>\r\n

Texas<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Texas Estates Code, Title 2. Estates of Decedents; Durable Powers of Attorney, Subtitle C. Passage of Title and Distribution of Decedents’ Property in General, Chapter 124. Valuation and Taxation of Estate Property<\/a><\/p>\r\n

Utah<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Utah Code, Title 59. Revenue and Taxation, Chapter 11. Inheritance Tax Act<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Vermont<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Vermont Statutes, Title 32. Taxation and Finance, Subtitle 2. Taxation, Part 4. Inheritance, Transfer and Estate Taxes<\/a><\/p>\r\n

Virginia<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Virginia Code, Title 58.1 Taxation, Subtitle I. Taxes Administered by the Department of Taxation, Chapter 9. Virginia Estates Tax<\/a><\/p>\r\n

Article 1. Substantive Provisions Generally<\/p>\r\n

Article 2. Payment of Death Taxes Due by Nonresident Decedents to Other States<\/p>\r\n

Article 3. Interstate Compromise and Arbitration of Death Taxes<\/p>\r\n

Article 4. Recapture Tax on Certain Use Valuations<\/p>\r\n

Article 5. Generation Skipping Transfers<\/p>\r\n<\/td>\r\n<\/tr>

Washington<\/a><\/p>\r\n<\/td>\r\n

Y<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Washington Revised Code, Title 83. Estate Taxation<\/a><\/p>\r\n

More info: <\/i>Estate Taxes<\/i><\/a><\/i><\/p>\r\n<\/td>\r\n<\/tr>

West Virginia<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

West Virginia Code, Chapter 11. Taxation<\/a><\/p>\r\n

Wisconsin<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Wisconsin Statutes\u2014Taxation, Chapter 72. Estate Tax<\/a><\/p>\r\n<\/td>\r\n<\/tr>

Wyoming<\/a><\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

N<\/p>\r\n<\/td>\r\n

Wyoming Statutes<\/p>\r\n