Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 7-204
§ 7-204
Official textmgaleg.maryland.gov
# (a)
In this section, “clear value” means fair market value minus expenses.
# (b)
The inheritance tax rate is 10% of the clear value of the property that passes from a decedent.
# (c)
If a decedent died on or before May 31, 1975, the rate of the inheritance tax is the rate in effect on the date of the decedent’s death.
Source: view the official text
In this article (40 sections)
- gtg-7-114 · § 7-114
- gtg-7-115(1) · § 7-115(1)
- gtg-7-115 · § 7-115
- gtg-7-118(1) · § 7-118(1)
- gtg-7-118 · § 7-118
- gtg-7-119(1) · § 7-119(1)
- gtg-7-119 · § 7-119
- gtg-7-120(1) · § 7-120(1)
- gtg-7-120 · § 7-120
- gtg-7-121(1) · § 7-121(1)
- gtg-7-121 · § 7-121
- gtg-7-122(1) · § 7-122(1)
- gtg-7-122 · § 7-122
- gtg-7-201(1) · § 7-201(1)
- gtg-7-201 · § 7-201
- gtg-7-202(1) · § 7-202(1)
- gtg-7-202 · § 7-202
- gtg-7-203(1) · § 7-203(1)
- gtg-7-203 · § 7-203
- gtg-7-204(1) · § 7-204(1)
- gtg-7-204 · § 7-204
- gtg-7-207 · § 7-207
- gtg-7-208 · § 7-208
- gtg-7-209 · § 7-209
- gtg-7-210 · § 7-210
- gtg-7-211 · § 7-211
- gtg-7-214 · § 7-214
- gtg-7-215 · § 7-215
- gtg-7-216 · § 7-216
- gtg-7-217 · § 7-217
- gtg-7-218 · § 7-218
- gtg-7-219 · § 7-219
- gtg-7-220 · § 7-220
- gtg-7-221 · § 7-221
- gtg-7-224 · § 7-224
- gtg-7-225 · § 7-225
- gtg-7-228 · § 7-228
- gtg-7-231 · § 7-231
- gtg-7-232 · § 7-232
- gtg-7-233 · § 7-233