According to a Market Watch article by Bill Bischoff, on the Worst Places to Die, New Jersey Tops the list with a combined effective estate and inheritance tax rate of 54.1 %.
Estate tax is bad enough but several states have an inheritance tax. Yes you could actually leave money to a family member and they could be charged a percentage of your assets by the state they live in. Florida residents are not subject to either a state inheritance tax or a state estate tax.
While 16 states have a state estate tax only 6 have inheritance taxes and two states have both (New Jersey and Maryland)