By Judy Garber, About.Com

In 2014 less than half of the U.S. states collect an estate tax or inheritance tax at the state level, and two states collect both an inheritance tax and an estate tax – Maryland and New Jersey.

Summary of Changes in State Estate Tax and Inheritance Tax Laws

Four states saw their state estate taxes disappear on January 1, 2010: Illinois, Kansas, North Carolina and Oklahoma; however, estate taxes came back for both Illinois and North Carolina on January 1, 2011.

Hawaii enacted an estate tax effective May 1, 2010. Before that Delaware enacted an estate tax effective July 1, 2009 which was supposed to expire on July 1, 2013; nonetheless, the Delaware legislature acted in the spring of 2013 to eliminate the sunset of the tax.

Rhode Island’s estate tax exemption increased from $675,000 to $850,000 on January 1, 2010, and will be indexed for inflation in future years. The 2013 exemption is $910,725, up from $892,865 in 2012. The 2014 inflation-adjusted exemption has not been released yet.

Read More at About.Com