§ 7-208. Concurrent absolute and less than absolute interests
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-208
§ 7-208. Concurrent absolute and less than absolute interests
(a)(1) If there is a formal administration of an estate, the court with jurisdiction to administer the estate shall determine, for purposes of the inheritance tax, the value of any concurrent absolute interest or less than absolute interest in property that passes from the decedent, that is listed in an account required under § 7-305 of the Estates and Trusts Article, and that is not valued in the manner required in §§ 7-209 through 7-211 of this subtitle.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 160, 169.
MD Code, Tax - General, § 7-208, MD TAX GENERAL § 7-208
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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