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§ 7-405. Filing of generation-skipping transfer tax return

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, § 7-405
§ 7-405. Filing of generation-skipping transfer tax return
Initial returns
(a) The person required to file a federal generation-skipping transfer tax return on which a federal credit is allowable shall complete and file a Maryland generation-skipping transfer tax return with the Comptroller on or before the last day for filing the federal return.
Amended returns
(b) If, after a person files a Maryland generation-skipping transfer tax return, the federal generation-skipping transfer tax is increased, the person shall complete and file an amended return with the Comptroller when the additional federal tax is paid.

Credits

Added by Acts 1988, c. 643, § 2, eff. Jan. 1, 1989.
MD Code, Tax - General, § 7-405, MD TAX GENERAL § 7-405
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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