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§ 7-306. Payment of estate tax

West's Annotated Code of MarylandTax-GeneralEffective: June 1, 2020

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 3. Maryland Estate Tax (Refs & Annos)
Effective: June 1, 2020
MD Code, Tax - General, § 7-306
§ 7-306. Payment of estate tax
In general
(a) Except as provided in § 7-307 of this subtitle, the person responsible for filing the Maryland estate tax return under § 7-305 of this subtitle shall pay the Maryland estate tax to the Comptroller no later than 9 months after the date of the death of the decedent.
Extension of time to file estate tax return
(b) An extension of time to file the Maryland estate tax return granted by the Comptroller under § 7-305.1 of this subtitle does not extend the time for remitting the Maryland estate tax.
Amended tax return
(c) If an amended Maryland estate tax return is filed pursuant to § 7-305(d) of this subtitle, the person responsible for filing the amended Maryland estate tax return shall pay the additional Maryland estate tax developed on the amended Maryland estate tax return to the Comptroller when the amended Maryland estate tax return is filed with the Comptroller.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 225, § 1, eff. July 1, 2006; Acts 2009, c. 202, § 1, eff. July 1, 2009; Acts 2020, c. 111, § 1, eff. June 1, 2020.
Formerly Art. 62A, §§ 3, 4.
MD Code, Tax - General, § 7-306, MD TAX GENERAL § 7-306
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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