# Tax - General (GTG)

## Title 7. Death Taxes

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

#### Section 7-406

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.

---

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