This is what I found on Google.
There are two types of taxes that may be assessed upon an estate at the state level: estate and inheritance. State estate taxes, are similar to federal taxes because they are based upon the value of a decedent‘s assets. There are only fifteen states that have an estate tax. Arkansas does not. Each state sets its own exemption level and tax rate.
Arkansas also does not assess an inheritance tax, which is the second type of tax seen at the state level. There are only seven states that have an inheritance tax. Of those seven states, Maryland and New Jersey are the only ones that have both types of state level taxes.
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