Does timing change which return reports state estate or inheritance taxes?

Some jurisdictions impose estate tax, others inheritance tax, while many states impose neither. Preserve the records that establish who owned the item, when it changed hands, and what values were used, and have a CPA, enrolled agent, or tax attorney review who must report it, how basis is determined, which form is used, and when it is due. For tax reporting purposes, the executor and beneficiaries should identify each state with a possible claim and confirm filing thresholds, exemptions, and deadlines before assuming no return is required.