§ 7-402
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/md/tax-general/7-402A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–402.
(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
(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.