Table 8--Death tax structure for the Southern States 
State Rates Special use valuation Deferral and extension of payments 
provisions 
Alabama 0.8% minimum _ Indirect through Federal Tax can be paid over a 10-year 
16.0% maximum provisions period at a variable rate. 
Arkansas 0.8% minimum __ Indirect through Federal Extension of payment up to 5 
16.0% maximum provisions years at 10% interest. 
Florida 0.8% minimum _ Indirect through Federal Interest accrues at 1% per 
16.0% maxmimum provisions month. 
Georgia 0.8% minimum __ Indirect through Federal State deferral and extension if Fed- 
16.0% maximum ___ provisions eral deferral and extension granted. 
Louisiana(1) 2% of the first $20,000, 
plus 3% of the actual 
value in excess of Not to exceed 15 months after 
$30,000 None death. 
Mississippi 1.6% minimum Cannot decrease property Allowed in 6-month increments 
16.0% maximum value by more than $500,000. if hardship can be proved. 
No. Carolinay1) 1.0% minimum None Extension if reasonable cause is 
12.0% maximum shown. Interest of 5% per annum 
charged. 
Oklahoma None None 
So. Carolina 6.0% minimum None Extension of up to 5 years if hard- 
8.0% maximum ship can be proved. 
Tennessee(1) 5.5% minimum Available Deferral of payment up to 5 years 
9.5% maximum at 11% interest. 
Texas 0.8% minimum _ Indirect through Federal State deferral and extension of 
16.0% maximum provisions Federal deferral and extension granted. 
Virginia 0.8% minimum _ Indirect through Federal Extension of time to file but not 
(1) Rates are for Class A beneficiaries, which include spouse, children, and parents. 
16.0% maximum 
provisions 
(2) In 1990, there will be one class of beneficiary. 
time to pay. 
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