In Massachusetts, we face estate taxation on death. It does not always occur. But under some conditions, tax is paid to the Commonwealth of Massachusetts.
Size of estate determines if tax may apply
Massachusetts gives you a credit against any estate tax up to $1 million of assets. So, if you have less than that amount, no estate tax is due and generally no MA estate tax return is needed to be filed with the MA Department of Revenue.
Essentially only a tax on single persons or...
Another way that people pay no MA estate tax is to die being married. This is because of the Marital Deduction. So, for all assets you leave to a spouse, your estate gets a deduction and then the credit that equals $1 million of assets will be applied.
In some cases, where you leave more than $1 million to a non-spouse (children, etc.) then the MA estate tax will apply. Because you can give $1 million to anyone you'd like to. But, if you give more than that, MA estate tax will apply and your estate will pay it.