§ 7-303. Personal property taxation reciprocity
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-303
§ 7-303. Personal property taxation reciprocity
(a) Except as provided in subsection (b) of this section, the Maryland estate tax does not apply to the transfer of personal property in an estate of a nonresident decedent, if, at the time of death, the decedent is a resident of a state or foreign country whose law, when the personal property is transferred:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 174.
MD Code, Tax - General, § 7-303, MD TAX GENERAL § 7-303
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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