If the taxable estate is:
The tax shall be:
Not over $40,000 estate
2% of the taxable
Over $40,000 but not over $100,000
$800 plus 3% of the excess over $40,000
Over $100,000 but not over $200,000
$2,600 plus 4% of the excess over $100,000
Over $200,000 but not over $300,000
$6,600 plus 5% of the excess over $200,000
Over $300,000 but not over $500,000
$11,600 plus 6% of the excess over $300,000
Over $500,000
$23,600 plus 7% of the excess over $500,000
