estaete tax law

Estate Taxes

death occured recently with approx $1,000,000 in holdings.
(New Jersey)
Where can I find EXACTLY what the law is so I can figure the amount that is taxable, and by how much?

Why on earth would they have that much at death, unless it was sudden?

How much was distributed to all the kids grand kids nieces nephews over the last 5 years ....

and why so little?

estate

tnx for replying. Unfortunately, not enough was given to family. MOST of the money is in stock holdings.
(I'm only the grandchild)
Didn't really expect the death yet. the money was being used to pay round the clock nursing aids and rent.

If the taxable estate (after deductions) is $1m, the federal and state estate tax due 9 months after death would be $125,250.