It is a tax on the amount received and is paid by the heir. Inheritance taxes are levied by the states. This means that in many cases an estate is taxed twice -- first by the federal estate tax, then by the state inheritance tax.o, the estate tax is a tax on the total amount of the estate, after creditors are paid but before any heirs get their bequest. The tax is paid by the estate itself.
Answers.comÂ® is making the world better one answer at a time. The Pontiac Firebird Trans Am was made by Pontiac, which is a division of General Motors. The first (1969), second (1970-1981), and third (1982-1992) generation cars were assembled at either the Van Nuys, California or Norwood, Ohio plants while the fourth generation (1993-2002) cars were assembled at the Sainte-ThÃ©rÃ¨se plant in Quebec, Canada.
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