§ 7-401 Definitions
§ 7-402 Imposition of tax
§ 7-403 Amount of tax
§ 7-404 Value of property
§ 7-405 Tax return
§ 7-406 Tax payment
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Terms Used In Maryland Code > TAX - GENERAL > Title 7 > Subtitle 4 - Maryland Generation-Skipping Transfer Tax

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See