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Not over $40,000 estate Over $40,000 but not over $100,000 Over $100,000 but not over $200,000 Over $200,000 but not over $300,000 Over $300,000 but not over $500,000 Over $500,000
2 percent of the taxable $800 plus 3 percent of the excess over $40,000 $2,600 plus 4 percent of the excess over $100,000 $6,600 plus 5 percent of the excess over $200,000 $11,600 plus 6 percent of the excess over $300,000 $23,600 plus 7 percent of the excess over $500,000