Md. Code, Tax - General § 7-207
This is the official text of Md. Code, Tax - General § 7-207, part of Maryland’s Code, Tax - General — governs state taxation.
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§7–207.
Official statutory text
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.
Status: in_force · Read it on the official government site
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