Weekly Map: Inheritance and Estate Tax Rates and Exemptions May 2, 2013 Nick Kasprak Nick Kasprak This week's map shows inheritance and estate tax rates and exemptions as of January 1, 2013. Estate taxes are levied on the estate itself prior to transfer; inheritance taxes are levied on the transfer of wealth based on the recipient's relationship to the decendent. New Jersey and Maryland are notable for having both an estate tax and an inheritance tax. Click on the map to enlarge it. View previous maps here. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Estate and Gift Taxes Tags State Tax and Spending Policy