Max amount to inhereat beforem taxes is due

"Georgia has an estate tax for estates of decedents with a date of death before January 1, 2005 which is based on federal estate tax law. Georgia has no inheritance tax, but some people refer to estate tax as inheritance tax. The tax is paid by the estate before any assets are distributed to heirs. It is not paid by the person inheriting the assets. Georgia 's estate tax is based on the amount allowable as a credit for state death taxes on the federal estate tax return (Form 706). Use the tax table in the federal instructions to compute the credit. The amount paid to Georgia is a direct credit against the federal estate tax. Click here to go to the IRS’ website."