Estate Planning Reference on Federal and State Laws

Federal Laws

• Estate and Gift Taxes. Title 26, Internal Revenue Code, Subtitle B, Estate and Gift Taxes, US Code.

State Laws

• Alabama Estate and Inheritance Tax. Chapter 15, Estate and Inheritance Tax, Title 40, Revenue and Taxation, Code of Alabama.
• Alabama Generation-Skipping Transfer Tax. Chapter 15A, Generation-Skipping Transfer Tax, Title 40, Revenue and Taxation, Code of Alabama.
• Alabama Uniform Estate Tax Apportionment Act. Chapter 15B, Alabama Uniform Estate Tax Apportionment Act, Title 40, Revenue and Taxation, Code of Alabama.
• Alabama Wills and Decedents' Estates Code. Title 43, Wills and Decedents' Estates, Code of Alabama.
• Alaska Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions Statutes. Title 13, Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions, Alaska Statutes.
• Alaska Estate Tax Law. Chapter 43.31, Estate Tax Law of Alaska, Title 43, Revenue and Taxation, Alaska Statutes.
• Arizona Taxation of Income Statutes. See Chapter 13, Estates and Trusts, Title 43, Taxation of Income, Arizona Revised Statutes.
• Arizona Trusts, Estates and Protective Proceedings Statutes. Title 14, Trusts, Estates and Protective Proceedings, Arizona Revised Statutes.
• Arkansas Estate Taxes. Chapter 59, Estate Taxes, Subtitle 5, State Taxes, Title 26, Taxation, Arkansas Code.
• Arkansas Wills, Estates, and Fiduciary Relationships Code. Title 28, Wills, Estates, and Fiduciary Relationships, Arkansas Code。
• California Estates, Trusts, Beneficiaries, and Decedents Tax. Chapter 9, Estates, Trusts, Beneficiaries, and Decedents, Part 10, Personal Income Tax, Division 2, Other Taxes, Revenue and Taxation Code, California Codes.
• California Probate Code. Probate Codes, California Codes.
• Connecticut Estate Income Tax. Chapter 218a, Estate Income Tax, Connecticut General Statutes.
• Connecticut Estate Tax. Chapter 217, Estate Tax, Title 12, Taxation, Connecticut General Statutes.
• Connecticut Federal and State Estate Taxes. Chapter 218, Federal and State Estate Taxes, Title 12, Taxation, Connecticut General Statutes.
• Connecticut Probate Courts and Procedure. Title 45a, Probate Courts and Procedure, Title 12, Taxation, Connecticut General Statutes.
• Delaware Decedents' Estates and Fiduciary Relations Code. Title 12, Decedents' Estates and Fiduciary Relations, Delaware Code.
• Delaware Estate Tax. Chapter 15. Estate Tax, Title 30, State Taxes, Delaware Code.
• Delaware Inheritance Code. Chapter 13, Inheritance, Title 30, State Taxes, Delaware Code.
• District of Columbia Decedents' Estates and Fiduciary Relations Code. Division III, Decedents' Estates and Fiduciary Relations, District of Columbia Code.
• District of Columbia Inheritance and Estate Taxes. Chapter 37, Inheritance and Estate Taxes, Title 47, Taxation, Licensing, Permits, Assessments, and Fees, Division VIII, General Laws, District of Columbia Code.
• Florida Estate Taxes. Chapter 198, Estate Taxes, Title XIV, Taxation and Finance, Florida Statutes.
• Florida Estates and Trusts Statutes. Title XLII, Estates and Trusts, Florida Statutes.
• Georgia Estate Tax. Chapter 12, Estate Tax, Title 48, Revenue and Taxation, Georgia Code.
• Georgia Wills, Trusts, and Administration of Estates Code. Title 53, Wills, Trusts, and Administration of Estates, Georgia Code.

Last reviewed October 2023