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Md. Code, Tax-Gen. § 7-207

Md. Code, Tax-Gen. § 7-207

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

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Md. Code, Tax-Gen. § 7-207, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789909
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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.