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§ 7-301. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 3. Maryland Estate Tax (Refs & Annos)
MD Code, Tax - General, § 7-301
§ 7-301. Definitions
In general
(a) In this subtitle the following words have the meanings indicated.
(b) “Estate” means the federal gross estate of a decedent, as determined by Subtitle B of the Internal Revenue Code, as increased by any property not otherwise included in the federal gross estate that is deemed to be included pursuant to § 7-309(b)(6) of this subtitle.
Federal estate tax
(c) “Federal estate tax” means the tax imposed by Chapter 11 of the Internal Revenue Code.
Maryland estate
(d) “Maryland estate” means the part of an estate that this State has the power to subject to the Maryland estate tax.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 225, § 1, eff. July 1, 2006.
Formerly Art. 62A, § 1.
MD Code, Tax - General, § 7-301, MD TAX GENERAL § 7-301
Current through legislation effective through May 9, 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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