on or after January 1, 2016, and before January 1, 2017; at the
rate of eight per cent for estates of decedents dying on or
after January 1, 2017, and before January 1, 2018; at the rate
of six per cent for estates of decedents dying on or after
January 1, 2018, and before January 1, 2019; at the rate of four
per cent for estates of decedents dying on or after January 1,
2019, and before January 1, 2020; at the rate of two per cent
for estates of decedents dying on or after January 1, 2020, and
before January 1, 2021; and at the rate of zero per cent for
estates of decedents dying on or after January 1, 2021.
(2) Inheritance tax upon the transfer of property passing to
or for the use of all persons other than those designated in
subclause (1), (1.1), (1.2) or (1.3) or exempt under section
2111(m) shall be at the rate of fifteen per cent[.] for estates
of decedents dying before January 1, 2016; at the rate of
thirteen per cent for estates of decedents dying on or after
January 1, 2016, and before January 1, 2017, at the rate of
eleven per cent for estates of decedents dying on or after
January 1, 2017, and before January 1, 2018; at the rate of nine
per cent for estates of decedents dying on or after January 1,
2018, and before January 1, 2019; at the rate of seven per cent
for estates of decedents dying on or after January 1, 2019, and
before January 1, 2020; at the rate of five per cent for estates
of decedents dying on or after January 1, 2020, and before
January 1, 2021; at the rate of three per cent for estates of
decedents dying on or after January 1, 2021, and before January
1, 2022; at the rate of one per cent for estates of decedents
dying on or after January 1, 2022, and before January 1, 2023;
and at the rate of zero per cent for estates of decedents dying
on or after January 1, 2023.
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