Maryland Statutes
§ 7-204
Maryland § 7-204
This text of Maryland § 7-204 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 § 7-204 (2026).
Text
(a)In this section, “clear value” means fair market value minus expenses.
(b)The inheritance tax rate is 10% of the clear value of the property that passes from a decedent.
(c)If a decedent died on or before May 31, 1975, the rate of the inheritance tax is the rate in effect on the date of the decedent’s death.
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Bluebook (online)
Maryland § 7-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-204.