Keep me logged in until I sign out. The federal estate tax rules apply to everyone in America.
Some states also impose various taxes that effect estates or inheritances.
Some states charge an additional estate tax similar to the national one, and some impose an inheritance tax. Some states impose a separate gift tax, on top of the federal gift tax. What's taxed and at what rate depends on the law of the state you live in for intangible personal property, whenever located, and of the state in which it is located for real estate and tangible personal property. Unless your state has an inheritance tax, your beneficiaries don't pay tax when they receive money from your estate. But they will have to pay income tax on any earnings after they invest the bequest.