"The only two certainties in life are death and taxes."

These words, famously uttered by Benjamin Franklin, Mark Twain, and others, have also remained accurate throughout modern history, in which death has usually resulted in additional taxes. Yet, today, in most states, taxes do cease at death, and no estate or other death taxes are imposed. For Marylanders, that is not the case. Indeed, Maryland is one of only two states (together with New Jersey) that impose both an estate tax and an inheritance tax.

Since the first inheritance tax was passed in the U.S., there have been three general periods of state taxing regimes with respect to death taxes.