<Tr> <Td> $40,000 </Td> <Td> $60,000 </Td> <Td> $8,200 </Td> <Td> 24% of the excess </Td> </Tr> <Tr> <Td> $60,000 </Td> <Td> $80,000 </Td> <Td> $13,000 </Td> <Td> 26% of the excess </Td> </Tr> <Tr> <Td> $80,000 </Td> <Td> $100,000 </Td> <Td> $18,200 </Td> <Td> 28% of the excess </Td> </Tr> <Tr> <Td> $100,000 </Td> <Td> $150,000 </Td> <Td> $23,800 </Td> <Td> 30% of the excess </Td> </Tr>

Who is responsible for paying estate taxes levied by a state