Which of the following is a characteristic of inheritance taxes?

Inheritance taxes are levied on the value of assets inherited by beneficiaries from a deceased person's estate. This tax is imposed on the recipients of the inheritance rather than directly on the decedent's estate, distinguishing it from estate taxes, which are based on the overall value of the estate before distribution. This makes the option about inheritance taxes being imposed on the decedent’s estate accurate.

The other options discuss characteristics that do not apply to inheritance taxes. For instance, inheritance taxes can apply to both personal and commercial properties, depending on the state law, and are not uniform as they vary considerably from one state to another. Additionally, while estate planning tools may involve strategies to minimize taxes, inheritance taxes themselves are not categorized as tools but rather as a type of tax that beneficiaries may owe based on what they inherit.