§ 7-307. Inheritance taxes
West's Annotated Code of MarylandEstates and TrustsEffective: October 1, 2019
Effective: October 1, 2019
MD Code, Estates and Trusts, § 7-307
§ 7-307. Inheritance taxes
(a)(1) Inheritance taxes with respect to a distribution shall be paid by the personal representative to the register.
(b)(1) On payment of the inheritance taxes as determined by the register to be due, the personal representative is entitled to receive a certificate reciting that the taxes have been paid.
Credits
Added by Acts 1974, c. 11, § 2, eff. July 1, 1974. Amended by Acts 1989, c. 656, § 2; Acts 2019, c. 197, § 1, eff. Oct. 1, 2019.
Formerly Art. 93, § 7-307.
MD Code, Estates and Trusts, § 7-307, MD EST & TRST § 7-307
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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