Home/Maryland/Statutes/Article gtg: Tax - General/Title: 7/§ 7-306
Maryland Statutes

§ 7-306

Maryland § 7-306
JurisdictionMaryland
Article gtgTax - General
Title7

This text of Maryland § 7-306 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 § 7-306 (2026).

Text

(a)Except as provided in § 7–307 of this subtitle, the person responsible for filing the Maryland estate tax return under § 7–305 of this subtitle shall pay the Maryland estate tax to the Comptroller no later than 9 months after the date of the death of the decedent.
(b)An extension of time to file the Maryland estate tax return granted by the Comptroller under § 7–305.1 of this subtitle does not extend the time for remitting the Maryland estate tax.
(c)If an amended Maryland estate tax return is filed pursuant to § 7–305(d) of this subtitle, the person responsible for filing the amended Maryland estate tax return shall pay the additional Maryland estate tax developed on the amended Maryland estate tax return to the Comptroller when the amended Maryland estate tax ret

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15
§ 7-101
§ 7-101
§ 7-104
§ 7-104
§ 7-105
§ 7-105
§ 7-106
§ 7-106
§ 7-107
§ 7-107
§ 7-108
§ 7-108
§ 7-109
§ 7-109
§ 7-110
§ 7-110
§ 7-111
§ 7-111
§ 7-112
§ 7-112
§ 7-113
§ 7-113
§ 7-114
§ 7-114
§ 7-115
§ 7-115
§ 7-118
§ 7-118
§ 7-119
§ 7-119
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Maryland § 7-306, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-306.