Md. Code, Tax - General § 7-204
This is the official text of Md. Code, Tax - General § 7-204, part of Maryland’s Code, Tax - General — governs state taxation.
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§7–204.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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