§ 7-207. Appraised value of property
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-207
§ 7-207. Appraised value of property
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 153.
MD Code, Tax - General, § 7-207, MD TAX GENERAL § 7-207
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.
| End of Document |