A majority of states currently do not impose any tax on transfers by death.

Name: A majority of states currently do not impose any tax on transfers by death.
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Currently, 38 out of 50 states do not impose any tax on transfers by death, also known as inheritance tax or estate tax. The remaining 12 states, plus the District of Columbia, do have some form of inheritance or estate tax.

A Majority of States Currently Do Not Impose Any Tax