Plain Text Law

§ 7–406

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 7-406 (2026)
Title 7. Death Taxes
Subtitle 4. Maryland Generation-Skipping Transfer Tax

§ 7–406Copy Citation

The person required to pay the federal generation-skipping transfer tax shall pay the Maryland generation-skipping transfer tax to the Comptroller on or before the last day for filing a Maryland generation-skipping transfer tax return.