If a person dies without a will (intestate), the probate code determines how any assets may be distributed. Typical heirs under inheritance law include a surviving spouse, biological children, parents, grandchildren, and siblings. The probate courts will hand over property to more distant relatives if closer blood relatives are no longer living. If no heirs can be found, the state may retain the assets for itself.

Inheritance law also governs the right of a husband or wife to take possession of property in the event of a spouse's death. Under most circumstances, at least one third to one half of all assets must go to a husband or wife even if the will stipulates otherwise. In states that recognize common law marriage, a cohabiting couple living as husband and wife may inherit each other's property. Inheritance taxes are part of the revenue laws in some states. Inheritors (especially those who are not spouses or dependent children) may be required to report any inherited assets and pay a tax on them. State and federal estate taxes are sometimes due on estates that have a high dollar value.