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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, § 153.