Maryland Statutes
Title 7 - Death Taxes
Subtitle 2 - Inheritance Tax

Part I - Definitions; General Provisions

Section 7-201 - Definitions - (a) In this subtitle the following words have the meanings...

Section 7-202 - Imposition of Tax - Except as provided in § 7-203 of this subtitle, a...

Section 7-203 - Exemptions - (a) The inheritance tax does not apply to the receipt...

Section 7-204 - Tax Rate - (a) In this section, “clear value” means fair market value...

Part II - Valuation of Property That Passes From Decedent

Section 7-207 - In General - Except as provided in §§ 7-209 through 7-211 of this...

Section 7-208 - Concurrent Absolute and Less Than Absolute Interests - (a) (1) If there is a formal administration of an...

Section 7-209 - Method to Value Concurrent Absolute and Less Than Absolute Interests - (a) Except as otherwise provided by an instrument that creates...

Section 7-210 - Subsequent Interests - (a) (1) If an application to prepay inheritance tax for...

Section 7-211 - Election for Special Valuation - (a) The person responsible for paying the inheritance tax may...

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...

Part IV - Reports and Inventories

Section 7-224 - Information Report - (a) Within 3 months after the grant of letters of...

Section 7-225 - Inventory - (a) A person required to file an inventory shall have...

Part V - Miscellaneous

Section 7-228 - Estate of Nonresident Decedent - (a) For an estate of a nonresident decedent, if the...

Part VI - Administration

Section 7-231 - Administration by Register - (a) In addition to the duties set forth elsewhere in...

Section 7-232 - Certification of Payments - Each register shall certify to the Comptroller the amount of...

Section 7-233 - Payments, Commissions, and Reports - (a) Each month, each register shall pay into the State...

Section 7-234 - Failure of Register to Remit Taxes - (a) If a register fails to account for and remit...