Section 529 plans (also known as “qualified tuition plans”) created under the laws of states other than Pennsylvania are also exempt from inheritance tax, because the limitation on the exemption from tax in 24 P.S. § 6901.316 (Section 316 of the Act of April 3, 1992, No. 11, as amended) for only Pennsylvania tuition plans violates the uniformity clause of the Pennsylvania constitution. Calihan Estate, 2 Fid.Rep.4th 1, No. 0024 of 2021 (Allegheny O.C. 11/7/2023).