Which of the Following Is Not True Concerning Local Transfer

Which of the following is not true concerning local transfer taxes?

A) A decedent's child will likely pay less inheritance tax than a decedent's nephew on the same size gift.
B) An inheritance tax is imposed on the right to receive property at death.
C) State estate taxes are often based on the credit allowed under Federal estate tax laws.
D) Some states will reduce the state estate tax by any inheritance tax imposed on the heir.
E) The federal credit for state estate and inheritance taxes reduces the state tax but not the federal tax.