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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 7-306

§ 7-306

Official textmgaleg.maryland.gov

# (a)

Except as provided in § 7–307 of this subtitle, the person responsible for filing the Maryland estate tax return under § 7–305 of this subtitle shall pay the Maryland estate tax to the Comptroller no later than 9 months after the date of the death of the decedent.

# (b)

An extension of time to file the Maryland estate tax return granted by the Comptroller under § 7–305.1 of this subtitle does not extend the time for remitting the Maryland estate tax.

# (c)

If an amended Maryland estate tax return is filed pursuant to § 7–305(d) of this subtitle, the person responsible for filing the amended Maryland estate tax return shall pay the additional Maryland estate tax developed on the amended Maryland estate tax return to the Comptroller when the amended Maryland estate tax return is filed with the Comptroller.

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In this article (40 sections)
  1. gtg-7-215 · § 7-215
  2. gtg-7-216 · § 7-216
  3. gtg-7-217 · § 7-217
  4. gtg-7-218 · § 7-218
  5. gtg-7-219 · § 7-219
  6. gtg-7-220 · § 7-220
  7. gtg-7-221 · § 7-221
  8. gtg-7-224 · § 7-224
  9. gtg-7-225 · § 7-225
  10. gtg-7-228 · § 7-228
  11. gtg-7-231 · § 7-231
  12. gtg-7-232 · § 7-232
  13. gtg-7-233 · § 7-233
  14. gtg-7-234 · § 7-234
  15. gtg-7-301 · § 7-301
  16. gtg-7-302 · § 7-302
  17. gtg-7-303 · § 7-303
  18. gtg-7-304 · § 7-304
  19. gtg-7-305.1 · § 7-305.1
  20. gtg-7-305 · § 7-305
  21. gtg-7-306 · § 7-306
  22. gtg-7-307 · § 7-307
  23. gtg-7-308 · § 7-308
  24. gtg-7-309 · § 7-309
  25. gtg-7-401 · § 7-401
  26. gtg-7-402 · § 7-402
  27. gtg-7-403 · § 7-403
  28. gtg-7-404 · § 7-404
  29. gtg-7-405 · § 7-405
  30. gtg-7-406 · § 7-406
  31. gtg-7.5-101 · § 7.5-101
  32. gtg-7.5-102 · § 7.5-102
  33. gtg-7.5-103 · § 7.5-103
  34. gtg-7.5-201 · § 7.5-201
  35. gtg-7.5-202 · § 7.5-202
  36. gtg-7.5-301 · § 7.5-301
  37. gtg-8-101 · § 8-101
  38. gtg-8-102 · § 8-102
  39. gtg-8-201 · § 8-201
  40. gtg-8-202 · § 8-202
Full table of contents →