Survey of State Estate, Inheritance, and Gift Taxes. Michael, J. 2015.
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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.

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