Md. Code, Tax - General § 7-402
This is the official text of Md. Code, Tax - General § 7-402, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§7–402.
Official statutory text
(a) Except as provided in subsection (b) of this section, a tax is imposed on a generation-skipping transfer that occurs at the same time and as a result of the death of an individual, if:
(1) the original transferor was a resident of this State on the date of the original transfer; or
(2) (i) the original transferor was not a resident of this State on the date of the original transfer; and
(ii) the generation-skipping transfer includes property having a situs in this State.
(b) The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under § 2612 of the Internal Revenue Code.
(1) the original transferor was a resident of this State on the date of the original transfer; or
(2) (i) the original transferor was not a resident of this State on the date of the original transfer; and
(ii) the generation-skipping transfer includes property having a situs in this State.
(b) The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under § 2612 of the Internal Revenue Code.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.