§ 7-214. Determinations by county register
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-214
§ 7-214. Determinations by county register
(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.
(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:
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 legislation effective through June 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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