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States
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Probate Code
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Estate Planning Laws
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Estate Tax Laws
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Alabama
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Title 43 Chapter 2 Administration of Estates
Title 43 Chapter 8 Probate Code
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Title 40, Section 15 Estate and Inheritance Tax
Title 40, Section 15A Generation-Skipping Transfer Tax
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Title 40, Section 15 Estate and Inheritance Tax
Title 40, Section 15A Generation-Skipping Transfer Tax
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Alaska
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Title 13 Decedents' Estates, Guardianships, Transfers and Trusts
Title 13 Chapter 16 Probate of Wills and Administration
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Title 43, Chapter 31 Estate Tax
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Title 43, Chapter 31 Estate Tax
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Arizona
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Title 14 Trusts, Estates and Protective Proceedings
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Title 42, Chapter 4 Estate and Generation Skipping Taxes
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Title 42, Chapter 4 Estate and Generation Skipping Taxes
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Arkansas
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Title 28 Wills, Estates and Fiduciary Relationships
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Title 26, Chapter 59 Estate Taxes
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Title 26, Chapter 59 Estate Taxes
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California
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California Probate Code
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California Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decendents
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California Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decendents
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Colorado
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Title 15 Probate, Trusts and Fiduciaries
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Title 39, Article 23-24 Estate and Inheritance and Succession Tax
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Title 39, Article 23-24 Estate and Inheritance and Succession Tax
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Connecticut
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Title 45 Probate Courts and Procedure
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Title 12, Chapter 216 Succession and Transfer Taxes
Title 12, Chapter 216a Generation-Skipping Transfer Tax
Title 12, Chapter 217 Estate Tax
Title 12, Chapter 218 Federal and State Estate Taxes
Title 12, Chapter 218a Estate Income Tax
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Title 12, Chapter 216 Succession and Transfer Taxes
Title 12, Chapter 216a Generation-Skipping Transfer Tax
Title 12, Chapter 217 Estate Tax
Title 12, Chapter 218 Federal and State Estate Taxes
Title 12, Chapter 218a Estate Income Tax
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Delaware
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Title 30, Chapter 13 Inheritance
Title 30, Chapter 14 Gift Tax
Title 30, Chapter 15 Estate Tax
Title 30, Chapter 16 Pass-Through Entities, Estates and Trusts
Title 30, Chapter 17 Interstate Compromise or Arbitration of Death Taxes
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Title 30, Chapter 13 Inheritance
Title 30, Chapter 14 Gift Tax
Title 30, Chapter 15 Estate Tax
Title 30, Chapter 16 Pass-Through Entities, Estates and Trusts
Title 30, Chapter 17 Interstate Compromise or Arbitration of Death Taxes
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District of Columbia
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Division III Title 18 Wills
Division III Title 19 Descent Distribution and Trusts
Division III Title 20 Probate and Administration of Decedents' Estates
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Title 47, Chapter 19 Inheritance and Estate Taxes
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Title 47, Chapter 19 Inheritance and Estate Taxes
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Florida
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Title XLII Estates and Trusts
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Title XIV, Chapter 198 Estate Taxes
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Title XIV, Chapter 198 Estate Taxes
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Georgia
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Title 53 Wills, Trusts, and Administration of Estates
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Chapter 48-12
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Chapter 48-12
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Hawaii
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Title 30A Uniform Probate Code
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Chapter 236D Estate and Transfer Tax
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Chapter 236D Estate and Transfer Tax
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Idaho
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Title 15 Uniform Probate Code
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Chapter 63-3024 Individuals' Tax and Tax on Estates and Trusts
Chapter 63-3022L Individuals who are Officers, Directors, Shareholders,
Partners or Members of a Corporation or Partnership or
Beneficiaries of a Trust or Estate
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Chapter 63-3024 Individuals' Tax and Tax on Estates and Trusts
Chapter 63-3022L Individuals who are Officers, Directors, Shareholders,
Partners or Members of a Corporation or Partnership or
Beneficiaries of a Trust or Estate
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Illinois
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Chapter 755 Estates
Chapter 760 Trusts and Fiduciaries
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35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act
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35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act
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Indiana
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Title 29 Probate
Title 30 Trusts and Fiduciaries
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Title 6, Article 4.1 Death Taxes
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Title 6, Article 4.1 Death Taxes
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Iowa
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Title XV Chapter 633 Probate Code
Title XV Chapter 634 Private Foundations and Charitable Trusts
Title XV Chapter 635 Administration of Small Estates
Title XV Chapter 636 Sureties-Fiduciaries-Trusts-Investments
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Title X, Chapter 450 Inheritance Tax
Title X, Chapter 450A Generation Skipping Transfer Tax
Title X, Chapter 450B Qualified Use Inheritance Tax
Title X, Chapter 451 Iowa Estate Tax
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Title X, Chapter 450 Inheritance Tax
Title X, Chapter 450A Generation Skipping Transfer Tax
Title X, Chapter 450B Qualified Use Inheritance Tax
Title X, Chapter 451 Iowa Estate Tax
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Kansas
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Chapter 59 Probate Code
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Chapter 79, Article 15 Death Taxes
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Chapter 79, Article 15 Death Taxes
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Kentucky
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Chapter 140 Inheritance and Estate Taxes
Chapter 386 Administration of Trusts - Investments
Chapter 391 Descent and Distribution
Chapter 394 Wills
Chapter 395 Personal Representatives
Chapter 396 Claims Against Decedents' Estates
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Title XI, Chapter 140 Inheritance and Estate Taxes
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Title XI, Chapter 140 Inheritance and Estate Taxes
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Louisiana
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Book III, Title I Of Successions
Uniform Probate Law
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Title 47, Section 181 Imposition of Tax on Estates and Trusts
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Title 47, Section 181 Imposition of Tax on Estates and Trusts
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Maine
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Title 18 Decedents' Estates and Fiduciary Relations
Title 18A Probate Code
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Title 36, Chapters 551-575 Inheritance, Succession and Estate Taxes
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Title 36, Chapters 551-575 Inheritance, Succession and Estate Taxes
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Maryland
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Titles 1 to16 Estates and Trusts
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Tax-General, Title 7 Death Taxes
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Tax-General, Title 7 Death Taxes
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Massachusetts
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MGL Part II, Title II Descent and Distribution, Wills, Estates
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Title IX, Chapter 65 Taxation of Legacies And Successions
Title IX, Chapter 65A. Taxation of Transfers of Certain Estates.
Title IX, Chapter 65B Settlement of Disputes Respecting the Domicile
of Decedents for Death Tax Purposes.
Title IX, Chapter 65C Massachusetts Estate Tax.
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Title IX, Chapter 65 Taxation of Legacies And Successions
Title IX, Chapter 65A. Taxation of Transfers of Certain Estates.
Title IX, Chapter 65B Settlement of Disputes Respecting the Domicile
of Decedents for Death Tax Purposes.
Title IX, Chapter 65C Massachusetts Estate Tax.
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Michigan
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Chapters 701 to 713 Probate Code
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Chapters 205.201 - 205.256 Michigan Estate Tax Act
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Chapters 205.201 - 205.256 Michigan Estate Tax Act
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Minnesota
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Chapters 524-532 Estates of Decedents; Guardianships
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Chapter 291 Estate Tax
Chapter 292 Gift Taxes
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Chapter 291 Estate Tax
Chapter 292 Gift Taxes
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Mississippi
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Title 91 Trusts and Estates
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Title 27, Chapter 9 Estate Tax
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Title 27, Chapter 9 Estate Tax
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Missouri
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Title XXXI, Chapters 456-475 Trusts and Estates of Decedents
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Title X, Chapter 145 Estate Tax (formerly Inheritance Tax)
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Title X, Chapter 145 Estate Tax (formerly Inheritance Tax)
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Montana
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Title 72 Estates, Trusts and Fiduciary Relationships
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Chapter 15-30-135 Tax on beneficiaries or fiduciaries of estates or trusts
Chapter 15-30-136 Computation of income of estates or trusts -- exemption
Chapter 15-30-137 Determination of tax of estates and trusts
Chapter 15-30-138 Estates and trusts tax remedies.
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Chapter 15-30-135 Tax on beneficiaries or fiduciaries of estates or trusts
Chapter 15-30-136 Computation of income of estates or trusts -- exemption
Chapter 15-30-137 Determination of tax of estates and trusts
Chapter 15-30-138 Estates and trusts tax remedies.
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Nebraska
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Chapter 30 Decedents' Estates; Protection of Persons and Property
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Chapters 77-2001 - 77-2116 Inheritance Tax; Estate Tax;
Generation-Skipping Transfer Tax
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Chapters 77-2001 - 77-2116 Inheritance Tax; Estate Tax;
Generation-Skipping Transfer Tax
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Nevada
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Title 12 Wills and Estates of Deceased Persons
Title 13 Guardianships; Conservatorships; Trusts
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Title 32, Chapter 375A Tax on Estates
Title 32, Chapter 375B Generation-Skipping Transfer Tax
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Title 32, Chapter 375A Tax on Estates
Title 32, Chapter 375B Generation-Skipping Transfer Tax
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New Hampshire
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Title 56 Probate Courts and Decedents' Estates
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Title V Chapter 87 Taxation of Transfers of Certain Estates
Title V, Chapter 88-A Uniform Estate Tax Apportionment Act Chapter
Title V, Chapter 90 Settlement of Disputes Respecting the Domicile of
Decedents for Death Tax Purposes
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Title V Chapter 87 Taxation of Transfers of Certain Estates
Title V, Chapter 88-A Uniform Estate Tax Apportionment Act Chapter
Title V, Chapter 90 Settlement of Disputes Respecting the Domicile of
Decedents for Death Tax Purposes
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New Jersey
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Titles 3A and 3B Administration of Estates -- Decedents and Others
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Chapters 58-33 - 58-38
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Chapters 58-33 - 58-38
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New Mexico
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Chapter 45 Uniform Probate Code
Chapter 46 Fiduciaries and Trusts
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Chapter 7, Article 7 Estate Tax
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Chapter 7, Article 7 Estate Tax
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New York
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Chapter 17-B Estates, Powers and Trusts
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Tax, Article 26 Estate Tax
Tax, Article 26-B Generation-Skipping Transfer Tax
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Tax, Article 26 Estate Tax
Tax, Article 26-B Generation-Skipping Transfer Tax
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North Carolina
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Chapter 41 Estates
Chapter 47 Probate and Registration
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Chapter 105, Article 1A Estate Taxes
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Chapter 105, Article 1A Estate Taxes
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North Dakota
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Title 30.1 Uniform Probate Code
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Chapter 57-37.1 Estate Tax
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Chapter 57-37.1 Estate Tax
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Ohio
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Title XXI Courts - Probate - Juvenile
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Title LVII, Chapter 5731 Estate Tax
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Title LVII, Chapter 5731 Estate Tax
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Oklahoma
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Title 58 Probate Procedure
Title 84 Wills and Succession
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Sections 68-801 - 68-827 Inheritance or Transfer Taxes
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Sections 68-801 - 68-827 Inheritance or Transfer Taxes
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Oregon
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Chapter 111 Probate Law
Chapter 112 Intestate Succession and Wills
Chapter 113 Initiation of Estate Proceedings
Chapter 114 Administration of Estates
Chapter 115 Claims, Actions, and Suits Against Estates
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