Under a state inheritance tax,two heirs,a cousin and a son of the deceased,would not be taxed at the same rate.

Name: Under a state inheritance tax,two heirs,a cousin and a son of the deceased,would not be taxed at the same rate.
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Different states have different inheritance tax laws and rates. In general, direct descendants such as children are taxed at lower rates or exempted while more distant relatives such as cousins are subject to higher tax rates.

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