# Tax - General (GTG)

## Title 7. Death Taxes

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

#### Section 7-404

The value of property included in a generation-skipping transfer is the same value as determined under Chapter 13 of the Internal Revenue Code.

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