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The Vermont Estate Tax System. Vermont recently enacted new legislation that imposes a state estate tax regardless of whether there is a federal estate tax imposed. Under this new system, estates in excess of $2.75 million dollars are subject to tax (it is unclear whether lifetime gifts are included in this threshold).
Most relatives who inherit are exempt from Maryland's inheritance tax. Maryland collects an inheritance tax when certain recipients inherit property from someone who lived in Maryland or owned property there. Close relatives and charities are exempt from the tax; other inheritors pay the tax at a 10% rate.