Maryland Statutes
Tax - General
Title 7 - Death Taxes

Subtitle 1 - Definitions; General Provisions

Section 7-101 - Definitions - (a) In this title the following words have the meanings...

Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes

Section 7-104 - Submission to Board - When a register claims that a decedent was domiciled in...

Section 7-105 - Hearings - (a) After reasonable notice to the parties to the agreement,...

Section 7-106 - Powers of Board; Failure to Obey Subpoena - The board of arbitrators may administer oaths, take testimony, and...

Section 7-107 - Determination of Domicile by Board - By majority vote, the board of arbitrators shall determine the...

Section 7-108 - Majority Vote of Board Prevails - Except as provided in § 7-106 of this subtitle in...

Section 7-109 - Filing Determination and Record of Proceedings - The Comptroller, the board of arbitrators, or the personal representative...

Section 7-110 - Interest and Penalties - If the board of arbitrators determines that the decedent died...

Section 7-111 - Compromise Not Precluded - This Part II of this subtitle does not prevent the...

Section 7-112 - Compensation of Board and Employees - The compensation and expenses of the members of the board...

Section 7-113 - Reciprocity Required - This Part II of this subtitle applies only if each...

Section 7-114 - Uniform Interpretation - This Part II of this subtitle shall be interpreted and...

Section 7-115 - Short Title - This Part II of this subtitle may be cited as...

Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes

Section 7-118 - Written Agreement of Compromise - When a register claims that a decedent was domiciled in...

Section 7-119 - Filing Agreements - (a) The Comptroller or the personal representative shall file the...

Section 7-120 - Interest and Penalties - Unless the death taxes are paid within 60 days after...

Section 7-121 - Uniform Interpretation - This Part III of this subtitle shall be interpreted and...

Section 7-122 - Short Title - This Part III of this subtitle may be cited as...

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...

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...

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...

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Maryland Statutes Tax - General Title 7 - Death Taxes

Maryland Statutes
Tax - General
Title 7 - Death Taxes