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The Maryland generation-skipping transfer tax is the amount of the federal credit.
Structure Maryland Statutes
Maryland Statutes
Tax - General
Title 7 - Death Taxes
Subtitle 4 - Maryland Generation-Skipping Transfer Tax
Section 7-401 - Definitions
Section 7-402 - Imposition of Tax
Section 7-403 - Amount of Tax
Section 7-404 - Value of Property
Section 7-405 - Tax Return
Section 7-406 - Tax Payment