Maryland Statutes
§ 7-405
Maryland § 7-405
This text of Maryland § 7-405 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 § 7-405 (2026).
Text
(a)The person required to file a federal generation-skipping transfer tax return on which a federal credit is allowable shall complete and file a Maryland generation-skipping transfer tax return with the Comptroller on or before the last day for filing the federal return.
(b)If, after a person files a Maryland generation-skipping transfer tax return, the federal generation-skipping transfer tax is increased, the person shall complete and file an amended return with the Comptroller when the additional federal tax is paid.
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Bluebook (online)
Maryland § 7-405, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-405.