TITLE 7 - DEATH TAXES
- Subtitle 1 - Definitions; General Provisions
- Section 7-101 - Definitions.
- Section 7-102 - , 7-103. [Reserved].
- Section 7-104 - Submission to board.
- Section 7-105 - Hearings.
- Section 7-106 - Powers of board; failure to obey subpoena.
- Section 7-107 - Determination of domicile by board.
- Section 7-108 - Majority vote of board prevails.
- Section 7-109 - Filing determination and record of proceedings.
- Section 7-110 - Interest and penalties.
- Section 7-111 - Compromise not precluded.
- Section 7-112 - Compensation of board and employees.
- Section 7-113 - Reciprocity required.
- Section 7-114 - Uniform interpretation.
- Section 7-115 - Short title.
- Section 7-116 - , 7-117. [Reserved].
- Section 7-118 - Written agreement of compromise.
- Section 7-119 - Filing agreements.
- Section 7-120 - Interest and penalties.
- Section 7-121 - Uniform interpretation.
- Section 7-122 - Short title.
- Subtitle 2 - Inheritance Tax
- Section 7-201 - Definitions.
- Section 7-202 - Imposition of tax.
- Section 7-203 - Exemptions.
- Section 7-204 - Tax rate.
- Section 7-205 - , 7-206. [Reserved].
- Section 7-207 - In general.
- Section 7-208 - Concurrent absolute and less than absolute interests.
- Section 7-209 - Method to value concurrent absolute and less than absolute interests.
- Section 7-210 - Subsequent interests.
- Section 7-211 - Election for special valuation.
- Section 7-212 - , 7-213. [Reserved].
- Section 7-214 - Determinations by register.
- Section 7-215 - Tax payment in general.
- Section 7-216 - Person required to pay tax; source.
- Section 7-217 - Time of payment.
- Section 7-218 - Alternative payment schedule.
- Section 7-219 - Prepayment of tax.
- Section 7-220 - Effects of prepayment on subsequent invasion of corpus.
- Section 7-221 - Payment on disqualification of specially valued property; certificate of nondisqualification.
- Section 7-222 - , 7-223. [Reserved].
- Section 7-224 - Information report.
- Section 7-225 - Inventory.
- Section 7-226 - , 7-227. [Reserved].
- Section 7-228 - Estate of nonresident decedent.
- Section 7-229 - , 7-230. [Reserved].
- Section 7-231 - Administration by register.
- Section 7-232 - Certification of payments.
- Section 7-233 - Payments, commissions, and reports.
- Section 7-234 - Failure of register to remit taxes.
- Subtitle 3 - Maryland Estate Tax
- Section 7-301 - Definitions.
- Section 7-302 - Imposition of tax.
- Section 7-303 - Exemption.
- Section 7-304 - Amount of tax.
- Section 7-305 - Tax return.
- Section 7-305.1 - Extension of time for filing.
- Section 7-306 - Tax payment.
- Section 7-307 - Alternative payment schedule [Amendment subject to abrogation].
- Section 7-308 - Maryland Uniform Estate Tax Apportionment Act.
- Section 7-309 - Effect of change in federal estate tax law.
- Subtitle 4 - Maryland Generation-Skipping Transfer Tax
- Subtitle 5 - Tax on Commissions of Personal Representatives