Survey of State Estate, Inheritance, and Gift Taxes. Michael, J. 2015.
Survey of State Estate, Inheritance, and Gift Taxes [pdf]Paper  Survey of State Estate, Inheritance, and Gift Taxes [pdf]Website  abstract   bibtex   
This information brief provides basic background information on the details of state estate, inheritance, and gift taxes for decedents dying in 2015. The District of Columbia and 19 states, including Minnesota, impose these taxes. Of these, 12 states, including Minnesota, and the District of Columbia impose estate taxes, five states impose inheritance taxes, and two states impose both estate and inheritance taxes. One state, Connecticut, imposes a gift tax.
@misc{
 title = {Survey of State Estate, Inheritance, and Gift Taxes},
 type = {misc},
 year = {2015},
 pages = {24},
 websites = {https://www.leg.mn.gov/docs/2016/other/160131.pdf},
 publisher = {Research Department, Minnesota House of Representatives},
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 abstract = {This information brief provides basic background information on the details of state estate, inheritance, and gift taxes for decedents dying in 2015. The District of Columbia and 19 states, including Minnesota, impose these taxes. Of these, 12 states, including Minnesota, and the District of Columbia impose estate taxes, five states impose inheritance taxes, and two states impose both estate and inheritance taxes. One state, Connecticut, imposes a gift tax.},
 bibtype = {misc},
 author = {Michael, Joel}
}
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