Estate taxes are levied when estates are transferred after death. The correct answer is Transfer.
An estate tax is a federal or state tax imposed on inherited assets worth more than a certain amount.
The right to transfer property after death is subject to an Estate Tax. It includes an inventory of everything you own at the time of your death. This type of tax is calculated based on the net value of a deceased person's property on the day of death.
The executor, administrator, or heirs are in charge of filing the estate tax return. Estate tax returns with a gross value greater than five million pesos (P5,000,000.00) must be accompanied by a statement certified by a Certified Public Accountant.
Therefore, The correct answer is Transfer.
Learn more about Estate Tax, here;
they are transferred
its just transferred