§ 7-207. In general.
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
[An. Code 1957, art. 81, § 153; 1988, ch. 2, § 1.]
§ 7-207. In general.
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
[An. Code 1957, art. 81, § 153; 1988, ch. 2, § 1.]
§ 7-207. In general.
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
[An. Code 1957, art. 81, § 153; 1988, ch. 2, § 1.]
