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§ 7-214. Determinations by county register

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 III. Determination and Payment of Inheritance Tax (Refs & Annos)
MD Code, Tax - General, § 7-214
§ 7-214. Determinations by county register
In general
(a) The register in the county where the court that administers an estate is located shall determine the inheritance tax that is due on any interest in property included in the estate when the personal representative of the decedent accounts for the distribution of the property.
No formal administration of estate
(b) If there is no formal administration of an estate, the register in the county where the inventory required under § 7-225(c), (d), or (e) of this subtitle is to be filed shall:
(1) determine the inheritance tax that is due on any interest in property that passes from a decedent:
(i) when the inventory is filed; or
(ii) if the inventory is not filed, when the appraisal is filed by the appraisers appointed under § 7-231 of this subtitle; and
(2) send a tax bill for the inheritance tax due to each person responsible for paying the tax.
Subsequent interests in property
(c) The register of the county where the inventory required under § 7-225 of this subtitle is filed shall determine the inheritance tax due on a subsequent interest in property that passes from a decedent.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 169, 170.
MD Code, Tax - General, § 7-214, MD TAX GENERAL § 7-214
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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