Under a state inheritance tax, two heirs, a cousin and a son of the deceased, would be taxed at the same rate.

Name: Under a state inheritance tax, two heirs, a cousin and a son of the deceased, would be taxed at the same rate.
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Inheritance tax rates often vary based on the relationship to the deceased, with closer relatives like a son typically taxed at a lower rate than more distant relatives like a cousin.

Under a State Inheritance Tax, Two Heirs, a Cousin and a Son