Md. Code, Tax-Gen. § 7-405
Md. Code, Tax-Gen. § 7-405
Maryland · Maryland Code, Tax - General · Status: effective
Cite this
- Citation
- Md. Code, Tax-Gen. § 7-405, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789943
- Permanent ID
ys:prov:1789943@1- SHA-256
cbad271c9b5d14c01a9a03cc989ea94e3707db531fa9e01ba81974cc9ed80c8f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.