Md. Code, Tax-Gen. § 7-204

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 7-204, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789908
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(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.