§ 7-216. Persons liable for tax payment
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-216
§ 7-216. Persons liable for tax payment
(a)(1) Except as otherwise provided in this section, the inheritance tax on property that passes from a decedent shall be paid, before it is distributed, by the person who distributes the property.
(b) The inheritance tax on property that passes from a decedent shall be paid by the recipient if:
(c) If the property that passes from a decedent is a subsequent interest, the inheritance tax on the property shall be paid:
(d) If property valued or exempt under § 7-211 of this subtitle is disqualified for the special valuation or exemption under § 7-221 of this subtitle, the person who owns the property when the disqualifying event occurs shall pay any additional inheritance tax determined under § 7-221 of this subtitle.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1996, c. 367, § 1, eff. July 1, 1996.
Formerly Art. 81, §§ 152 to 154, 161.
MD Code, Tax - General, § 7-216, MD TAX GENERAL § 7-216
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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