§ 7-201. Definitions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-201
§ 7-201. Definitions
(b) “Estate” means property that is subject to administration under the Estates and Trusts Article as the estate of a decedent.
(c)(1) “Less than absolute interest” means an interest less than an absolute interest in property, in trust or otherwise.
(d)(1) “Property that passes from a decedent” includes:
(e)(1) “Subsequent interest” means a vested or contingent remainder, executory or reversionary interest, or other future interest that is created by a decedent and will or may vest in possession after the death of the decedent.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 149 to 151, 160, 161.
MD Code, Tax - General, § 7-201, MD TAX GENERAL § 7-201
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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