Home Table of Contents

§ 7-219. Tax prepayment

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2013

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 2. Inheritance Tax (Refs & Annos)
Part III. Determination and Payment of Inheritance Tax (Refs & Annos)
Effective: October 1, 2013
MD Code, Tax - General, § 7-219
§ 7-219. Tax prepayment
Application to prepay inheritance tax
(a) Within a reasonable time after the valuation of a less than absolute interest in property that passes from a decedent, an application to prepay the inheritance tax for a subsequent interest in the same property may be filed with the register of the county where the information report was filed under § 7-224 of this subtitle.
Applicants for prepayment
(b)(1) An application under subsection (a) of this section may be filed by or for a person or class of persons, whether or not then in being, in whom may vest a subsequent interest in the property valued.
(2) An application under subsection (a) of this section may not be made by or for a person who, under the instrument that created the property interests, has no interest other than the possibility of becoming an appointee by the exercise of a power of appointment.
(3) A person who only has the interest described in paragraph (2) of this subsection is entitled to receive the benefits of prepayment under § 7-210(b) of this subtitle.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2013, c. 645, § 1, eff. Oct. 1, 2013.
Formerly Art. 81, § 161.
MD Code, Tax - General, § 7-219, MD TAX GENERAL § 7-219
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document