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§ 7-202. Tax imposed on property passing from decedent

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 2. Inheritance Tax (Refs & Annos)
Part I. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 7-202
§ 7-202. Tax imposed on property passing from decedent
Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 149, 150.
MD Code, Tax - General, § 7-202, MD TAX GENERAL § 7-202
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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