§ 7-402. Generation-skipping transfer tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-402
§ 7-402. Generation-skipping transfer tax
(a) Except as provided in subsection (b) of this section, a tax is imposed on a generation-skipping transfer that occurs at the same time and as a result of the death of an individual, if:
Credits
Added by Acts 1988, c. 643, § 2, eff. Jan. 1, 1989.
MD Code, Tax - General, § 7-402, MD TAX GENERAL § 7-402
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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