§ 7-219. Tax prepayment
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2013
Effective: October 1, 2013
MD Code, Tax - General, § 7-219
§ 7-219. Tax prepayment
(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.
(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.
Credits
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.
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