Final answer:
"False": Inheritance tax rates can vary based on the relationship between the deceased and the heir, and close relatives like a son may receive preferential tax treatment compared to more distant relatives.
Step-by-step explanation:
Under a state inheritance tax, two heirs, a cousin and a son of the deceased, would be taxed at the same rate.
Inheritance tax is a tax imposed on the transfer of property or wealth from one person to another after the death of the original owner.
The tax rate varies depending on the state and the relationship between the deceased and the heir.
For example, in a state with a flat inheritance tax rate of 10%, both a cousin and a son would be taxed at 10% on the value of the inherited property.