Federal or State Taxes on Estate of $60K?

My mother died on July 6, 2008, and after all expenses have been paid, her estate will be worth approximately $60K that will be evenly divided three ways - one portion each to two surviving children and the final portion to approximately 25 non-profit groups. What "death tax" needs to be paid by the estate to either federal or state interests before the remainder of the estate can be divided according to my mother's wishes? I am the executor, but my mother's bank assets were in an account in Nebraska and in N.J. I have integrated all assets into an estate account here in Virginia. Thanks in advance for any response!