Maryland Statutes
Subtitle 2 - Inheritance Tax
Part III - Determination and Payment of Inheritance Tax

Section 7-214 - Determinations by Register - (a) The register in the county where the court that...

Section 7-215 - Tax Payment in General - The person responsible under § 7-216 of this subtitle for...

Section 7-216 - Person Required to Pay Tax; Source - (a) (1) Except as otherwise provided in this section, the...

Section 7-217 - Time of Payment - (a) Except as provided in § 7-218 of this subtitle...

Section 7-218 - Alternative Payment Schedule - (a) In this section, “small business” means a firm that:...

Section 7-219 - Prepayment of Tax - (a) Within a reasonable time after the valuation of a...

Section 7-220 - Effects of Prepayment on Subsequent Invasion of Corpus - (a) Except as provided in subsection (b) of this section,...

Section 7-221 - Payment on Disqualification of Specially Valued Property; Certificate of Nondisqualification - (a) (1) If within 15 years after the date of...