Md. Code, Tax - General § 7-405
This is the official text of Md. Code, Tax - General § 7-405, part of Maryland’s Code, Tax - General — governs state taxation.
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§7–405.
Official statutory 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.
(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.
Status: in_force · Read it on the official government site
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