§ 7–207
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-207 (2026)
Title 7. Death Taxes
Subtitle 2. Inheritance Tax
§ 7–207LinkCopy Citation
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.