3 requisites for imposition of estate tax

Requisites for the imposition of estate tax:

[1] Death of a person, whether decedent or testator;
[2] An person (an heir) who succeeds from the decedent or testator who is alive at the time of decedent or testator's death; and
[3] This person who succeeds is qualified to inherit from the decedent or testator.