# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 1. Definitions; General Provisions

#### Section 7-113

This Part II of this subtitle applies only if each state that is involved in a controversy has a law that is identical or substantially similar to this Part II of this subtitle.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)