This type of tax would be imposed on transfers to each inheritor that is not exempt when an estate is being administered.
Rhurhiso wa sekhurithi yin'wana na yin'wana leyi longoloxiweke wu ta fikelerisa laha munhu, loyi a nga rhurhiseriwa tisekhurithi, a nga ta va na vutihlamuleri byo hakela xibalo.