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Code · Maryland · Tax - General

§ 7-207

51 words·~1 min read·/md/tax-general/7-207

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§7–207.
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.
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