Home Table of Contents

§ 7-404. Property value

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 4. Maryland Generation-Skipping Transfer Tax (Refs & Annos)
MD Code, Tax - General, § 7-404
§ 7-404. Property value
The value of property included in a generation-skipping transfer is the same value as determined under Chapter 13 of the Internal Revenue Code.

Credits

Added by Acts 1988, c. 643, § 2, eff. Jan. 1, 1989.
MD Code, Tax - General, § 7-404, MD TAX GENERAL § 7-404
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.
End of Document