New York State's estate tax is calculated using the tax table provided on Form ET706. There are multiple versions of Form ET-706.The inheritance and estate taxes are two separate issues. These are the official forms for use in Surrogate's Court proceedings. You must pay the Real Property Transfer Tax (RPTT) on sales, grants, assignments, transfers or surrenders of real property in New York City. The fees in the surrogate's court of each county of the state shall be the amount specified in the rate column for the service or matter indicated. Neither of the Carolinas have an estate or inheritance tax. However, if a Carolinian inherits property in another state, that state's taxes may apply.