§ 7-302. Tax imposed on transfer of estate
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-302
§ 7-302. Tax imposed on transfer of estate
Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:
Credits
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, 2.
MD Code, Tax - General, § 7-302, MD TAX GENERAL § 7-302
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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