Md. Code, Tax - General § 7-404

Md. Code, Tax - General § 7-404
in effect
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The value of property included in a generation-skipping transfer is the same value as determined under Chapter 13 of the Internal Revenue Code.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-404&enactments=falseFetched: 10/17/2026

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