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Maryland Code

3

Maryland Estate Tax

State of Maryland

7-301Definitions 7-302Tax imposed on transfer of estate 7-303Personal property taxation reciprocity 7-304Amount of estate tax 7-305Filing of estate tax return 7-305.1Extension of time to file estate tax return 7-306Payment of estate tax 7-307Alternative payment schedules 7-308Uniform Estate Tax Apportionment Act 7-309Changes in federal estate tax law