Maryland Statutes
Title 7 - Death Taxes
Subtitle 3 - Maryland Estate Tax

Section 7-301 - Definitions - (a) In this subtitle the following words have the meanings...

Section 7-302 - Imposition of Tax - Except as provided in § 7-303 of this subtitle, a...

Section 7-303 - Exemption - (a) Except as provided in subsection (b) of this section,...

Section 7-304 - Amount of Tax - (a) Subject to § 7-309 of this subtitle, in this...

Section 7-305 - Tax Return - (a) If a federal estate tax return is required to...

Section 7-305.1 - Extension of Time for Filing - (a) This section does not apply to an amended estate...

Section 7-306 - Tax Payment - (a) Except as provided in § 7–307 of this subtitle,...

Section 7-307 - Alternative Payment Schedule - (a) On application of the person responsible for paying the...

Section 7-308 - Maryland Uniform Estate Tax Apportionment Act - (a) (1) In this section the following words have the...

Section 7-309 - Effect of Change in Federal Estate Tax Law - (a) Notwithstanding an Act of Congress that repeals or reduces...