<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-207" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <text>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.</text>
</section>
