| Table 22 Death & Gift Taxes Per Capita, 1995 | |||||
| Rank | State | Amt. | Rank | State | Amt. |
| 1 | Connecticut | $64.99 | 27 | Rhode Island | $12.28 |
| 2 | Pennsylvania | 46.64 | 28 | Virginia | 11.74 |
| 3 | NEW YORK | $41.87 | 29 | Arizona | 11.56 |
| 4 | Delaware | 39.01 | 30 | Georgia | 10.38 |
| 5 | New Jersey | 34.72 | 31 | North Dakota | 9.98 |
| 6 | Massachusetts | 34.46 | 32 | Texas | 9.17 |
| 7 | Iowa | 31.39 | 33 | Arkansas | 8.72 |
| 8 | South Dakota | 30.76 | 34 | Tennessee | 8.46 |
| 9 | Florida | 28.89 | 35 | Oregon | 8.28 |
| 10 | New Hampshire | 25.32 | 36 | Alabama | 8.16 |
| 11 | Kansas | 22.07 | 37 | Wisconsin | 7.96 |
| 12 | Oklahoma | 21.56 | 38 | Washington | 7.73 |
| 13 | Kentucky | 20.60 | 39 | Michigan | 7.68 |
| 14 | Maryland | 18.29 | 40 | Minnesota | 7.68 |
| 15 | Indiana | 18.28 | 41 | Ohio | 7.48 |
| 16 | Montana | 17.68 | 42 | Colorado | 7.37 |
| 17 | Vermont | 16.66 | 43 | South Carolina | 7.35 |
| 18 | North Carolina | 16.46 | 44 | Wyoming | 6.84 |
| 19 | Nevada | 15.29 | 45 | Idaho | 6.32 |
| 20 | Illinois | 15.17 | 46 | New Mexico | 5.32 |
| 21 | California | 14.76 | 47 | West Virginia | 4.66 |
| 22 | Louisiana | 14.10 | 48 | Mississippi | 4.55 |
| 23 | Hawaii | 13.85 | 49 | Nebraska | 4.53 |
| 24 | Maine | 13.80 | 50 | Alaska | 1.92 |
| 25 | Missouri | 13.51 | U.S. Average | $18.71 | |
| 26 | Utah | 12.79 | N.Y.S. % above avg. | 123.8% | |
| Source: U.S. Census Bureau | |||||
| Table 21 | Table 23 |