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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 7-405

§ 7-405

Official textmgaleg.maryland.gov

# (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.

# (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.

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In this article (40 sections)
  1. gtg-7-225 · § 7-225
  2. gtg-7-228 · § 7-228
  3. gtg-7-231 · § 7-231
  4. gtg-7-232 · § 7-232
  5. gtg-7-233 · § 7-233
  6. gtg-7-234 · § 7-234
  7. gtg-7-301 · § 7-301
  8. gtg-7-302 · § 7-302
  9. gtg-7-303 · § 7-303
  10. gtg-7-304 · § 7-304
  11. gtg-7-305.1 · § 7-305.1
  12. gtg-7-305 · § 7-305
  13. gtg-7-306 · § 7-306
  14. gtg-7-307 · § 7-307
  15. gtg-7-308 · § 7-308
  16. gtg-7-309 · § 7-309
  17. gtg-7-401 · § 7-401
  18. gtg-7-402 · § 7-402
  19. gtg-7-403 · § 7-403
  20. gtg-7-404 · § 7-404
  21. gtg-7-405 · § 7-405
  22. gtg-7-406 · § 7-406
  23. gtg-7.5-101 · § 7.5-101
  24. gtg-7.5-102 · § 7.5-102
  25. gtg-7.5-103 · § 7.5-103
  26. gtg-7.5-201 · § 7.5-201
  27. gtg-7.5-202 · § 7.5-202
  28. gtg-7.5-301 · § 7.5-301
  29. gtg-8-101 · § 8-101
  30. gtg-8-102 · § 8-102
  31. gtg-8-201 · § 8-201
  32. gtg-8-202 · § 8-202
  33. gtg-8-203 · § 8-203
  34. gtg-8-204 · § 8-204
  35. gtg-8-205 · § 8-205
  36. gtg-8-206 · § 8-206
  37. gtg-8-207 · § 8-207
  38. gtg-8-208 · § 8-208
  39. gtg-8-209 · § 8-209
  40. gtg-8-210 · § 8-210
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