§ 7–404
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-404 (2026)
Title 7. Death Taxes
Subtitle 4. Maryland Generation-Skipping Transfer Tax
§ 7–404LinkCopy Citation
The value of property included in a generation-skipping transfer is the same value as determined under Chapter 13 of the Internal Revenue Code.