§ 7-401. Definitions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-401
§ 7-401. Definitions
(b) “Federal credit” means:
(c) “Federal generation-skipping transfer tax” means the tax imposed by § 2601 of the Internal Revenue Code.
(d) “Generation-skipping transfer” means a transfer subject to the federal generation-skipping transfer tax.
Credits
Added by Acts 1988, c. 643, § 2, eff. Jan. 1, 1989.
MD Code, Tax - General, § 7-401, MD TAX GENERAL § 7-401
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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