§ 7–405
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-405 (2026)
Title 7. Death Taxes
Subtitle 4. Maryland Generation-Skipping Transfer Tax
§ 7–405LinkCopy Citation
(a)
The person required to file a federal generation-skipping transfer tax return on which a federal credit is allowable shall complete and file a Maryland generation-skipping transfer tax return with the Comptroller on or before the last day for filing the federal return.
(b)
If, after a person files a Maryland generation-skipping transfer tax return, the federal generation-skipping transfer tax is increased, the person shall complete and file an amended return with the Comptroller when the additional federal tax is paid.