Maryland Statutes
Title 7 - Death Taxes
Subtitle 4 - Maryland Generation-Skipping Transfer Tax

Section 7-401 - Definitions - (a) In this subtitle the following words have the meanings...

Section 7-402 - Imposition of Tax - (a) Except as provided in subsection (b) of this section,...

Section 7-403 - Amount of Tax - The Maryland generation-skipping transfer tax is the amount of the...

Section 7-404 - Value of Property - The value of property included in a generation-skipping transfer is...

Section 7-405 - Tax Return - (a) The person required to file a federal generation-skipping transfer...

Section 7-406 - Tax Payment - The person required to pay the federal generation-skipping transfer tax...