Maryland Statutes
§ 7-207
Maryland § 7-207
This text of Maryland § 7-207 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 § 7-207 (2026).
Text
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.
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Bluebook (online)
Maryland § 7-207, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-207.