Home/Maryland/Statutes/Article gtg: Tax - General/Title: 7/§ 7-120
Maryland Statutes

§ 7-120

Maryland § 7-120
JurisdictionMaryland
Article gtgTax - General
Title7

This text of Maryland § 7-120 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 7-120 (2026).

Text

Unless the death taxes are paid within 60 days after the agreement is filed, interest and penalties shall accrue on the amount determined in the agreement, but the time between the decedent’s death and the filing may not be included in computing the interest and penalties.

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Bluebook (online)
Maryland § 7-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-120.