# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 4. Maryland Generation-Skipping Transfer Tax

#### Section 7-402

(a) Except as provided in subsection (b) of this section, a tax is imposed on a generation-skipping transfer that occurs at the same time and as a result of the death of an individual, if:

  (1) the original transferor was a resident of this State on the date of the original transfer; or

  (2)

    (i) the original transferor was not a resident of this State on the date of the original transfer; and

    (ii) the generation-skipping transfer includes property having a situs in this State.

(b) The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under Sec. 2612 of the Internal Revenue Code.

---

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