reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 1 - Definitions; General Provisions › Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes › Section 7-119 - Filing Agreements

(a)    The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement.
(b)    When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 1 - Definitions; General Provisions › Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes › Section 7-120 - Interest and Penalties

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.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 1 - Definitions; General Provisions › Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes › Section 7-121 - Uniform Interpretation

This Part III of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part I - Definitions; General Provisions › Section 7-201 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Estate” means property that is subject to administration under the Estates and Trusts Article as the estate of a decedent.
(c)    (1)    “Less than absolute interest” means an interest less than an absolute interest in property, in trust or otherwise.
(2)    “Less than absolute interest” includes:
(i)    a life estate;
(ii)    an interest for a term of years;
(iii)    a contingent or vested remainder, or executory or reversionary interest that a person other than the decedent creates; or
(iv)    any other interest that is less than absolute.
(d)    (1)    “Property that passes from a decedent” includes:
(i)    property that passes, by will or under the intestate laws of the State, at or after the death of a decedent, in trust or otherwise, to or for the use of another person;
(ii)    property in which, at death, a decedent had an interest as a joint tenant; or
(iii)    except for a bona fide sale for an adequate and full consideration in money or money’s worth, property that passes by an inter vivos transfer by a decedent, in trust or otherwise, if:
1.    the transfer is made in contemplation of death;
2.    the transfer of a material part of the property of the decedent in the nature of a final disposition or distribution is made by the decedent within 2 years before death and is not shown to not have been made in contemplation of death;
3.    the transfer is intended to take effect in possession or enjoyment at or after the death of the decedent; or
4.    under the transfer, the decedent retained any dominion over the transferred property during the life of the decedent, including the retention of:
A.    a beneficial interest;
B.    a power of revocation, absolute or conditional; or
C.    a power of appointment by will or otherwise.
(2)    Notwithstanding any parol agreement, the written form of the title is controlling for intangible personal property held in joint tenancy.
(e)    (1)    “Subsequent interest” means a vested or contingent remainder, executory or reversionary interest, or other future interest that is created by a decedent and will or may vest in possession after the death of the decedent.
(2)    “Subsequent interest” includes a sole or concurrent subsequent interest.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part I - Definitions; General Provisions › Section 7-204 - Tax Rate

(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.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part II - Valuation of Property That Passes From Decedent › Section 7-207 - In General

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.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part II - Valuation of Property That Passes From Decedent › Section 7-208 - Concurrent Absolute and Less Than Absolute Interests

(a)    (1)    If there is a formal administration of an estate, the court with jurisdiction to administer the estate shall determine, for purposes of the inheritance tax, the value of any concurrent absolute interest or less than absolute interest in property that passes from the decedent, that is listed in an account required under § 7-305 of the Estates and Trusts Article, and that is not valued in the manner required in §§ 7-209 through 7-211 of this subtitle.
(2)    If the court approves an account required under § 7-305 of the Estates and Trusts Article, in which a concurrent absolute interest or less than absolute interest is valued:
(i)    approval of the account is deemed to be court determination of the value of the concurrent absolute or less than absolute interest, for purposes of the inheritance tax; and
(ii)    a separate petition to the court or a separate judicial order is not needed to value the concurrent absolute interest or the less than absolute interest.
(b)    If there is no formal administration of the estate, the register in the county where the inventory is filed shall determine, for purposes of the inheritance tax, any concurrent absolute interest or less than absolute interest in property that passes from a decedent.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part II - Valuation of Property That Passes From Decedent › Section 7-209 - Method to Value Concurrent Absolute and Less Than Absolute Interests

(a)    Except as otherwise provided by an instrument that creates a joint tenancy or by law, if, before death, a decedent had an absolute interest in property as a joint tenant, the value of the interest in the property that passes from the decedent is determined by dividing the value of the entire property by the number of joint tenants, including the decedent.
(b)    Except as otherwise provided by an instrument that creates a joint tenancy or law, if an absolute interest in property passes from a decedent to 2 or more persons as joint tenants, the value of the interest that passes to each joint tenant is determined by dividing the value of the absolute interest in the property by the number of joint tenants to whom the absolute interest in the property passes.
(c)    (1)    If an absolute interest in property passes from a decedent to 2 or more persons as tenants by the entireties:
(i)    the value of the interest that passes to each tenant is determined by dividing the value of the entire value of the absolute interest in the property by the number of tenants to whom the absolute interest in the property passes; and
(ii)    the tenants by the entireties are jointly and severally liable for the entire inheritance tax.
(2)    When property passes from a decedent to a husband and wife as tenants by the entireties and only 1 spouse is entitled to the exemption under § 7-203(b) of this subtitle, the exemption applies to 50% of the value of the property, and the inheritance tax applies to the other 50%.
(d)    (1)    A sole interest less than absolute shall be valued in accordance with the applicable regulations of the Internal Revenue Code that relate to the federal estate tax.
(2)    If the sole interest less than absolute depends on, or is measured by, the life of an individual whose life expectancy is shown to be less than average for the individual’s age because of poor health, the value of the sole interest less than absolute may be adjusted.
(e)    If a less than absolute interest in property passes from the decedent to 2 or more persons concurrently, the value of the interest in the property that passes to each person is determined in accordance with the applicable regulations of the Internal Revenue Code that relate to the federal estate tax.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part II - Valuation of Property That Passes From Decedent › Section 7-210 - Subsequent Interests

(a)    (1)    If an application to prepay inheritance tax for a subsequent interest in property is filed under § 7-219 of this subtitle, the value of the subsequent interest is determined by subtracting the value of all preceding and concurrent interests from the value of the whole property.
(2)    The total inheritance tax on all interests in the property valued shall equal the inheritance tax that would have been due if an absolute interest in the property passed from the decedent.
(b)    (1)    If a subsequent interest in property ultimately vests in possession in a person other than the person by or for whom an application to prepay the inheritance tax was filed under § 7-219 of this subtitle and if the inheritance tax determined under the prepayment application was paid:
(i)    the subsequent interest shall be revalued when it vests in possession; and
(ii)    the inheritance tax due on the subsequent interest shall be redetermined based on the value of the interest when it vests in possession and on the relationship of the original decedent to the person in whom the interest ultimately vests in possession.
(2)    A deduction from the inheritance tax calculated under paragraph (1)(ii) of this subsection for prepaid inheritance tax on the interest shall be allowed.
(c)    (1)    If an application to prepay the inheritance tax for a subsequent interest is not filed in accordance with § 7-219 of this subtitle or if the inheritance tax determined for the subsequent interest under a prepayment application is not paid when due under § 7-217(d) of this subtitle:
(i)    the whole property shall be valued when the subsequent interest vests in possession;
(ii)    the value of the subsequent interest shall be valued when it vests in possession in the manner stated in subsection (a) of this section; and
(iii)    the inheritance tax due on the subsequent interest shall be determined based on the value of the interest when it vests in possession and on the relationship of the original decedent to the person in whom the interest ultimately vests in possession.
(2)    A deduction for inheritance tax previously paid on any interest in the property may not be allowed.
(d)    (1)    If the inheritance tax applies to 1 or more of the persons by or for whom an application to prepay the inheritance tax is filed under § 7-219 of this subtitle and the exemption under § 7-203(b) of this subtitle applies to others, the inheritance tax applies to the subsequent interest.
(2)    (i)    On application of a party in interest, the inheritance tax due may be apportioned among the persons by or for whom the application to prepay the inheritance tax is filed.
(ii)    After the apportionment, each of those persons is responsible only for the amount of the inheritance tax apportioned to that person.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part II - Valuation of Property That Passes From Decedent › Section 7-211 - Election for Special Valuation

(a)    The person responsible for paying the inheritance tax may elect to value real property, for purposes of the inheritance tax:
(1)    at its most recent real property assessment plus any inflation allowance if, for the 5 years immediately before the date of the death of the decedent, the real property qualifies under § 8-209 or § 8-211 of the Tax - Property Article as farmland or woodland; or
(2)    based on its actual use on the date of the decedent’s death if the real property qualifies as National Register property by a listing in the National Register of Historic Places, whether as a separate property or as a part of a listed district.
(b)    (1)    To elect a valuation under subsection (a) of this section, the person responsible for paying the inheritance tax shall file with the register a statement that:
(i)    contains a written election of a valuation under subsection (a) of this section, in the form and manner that the Comptroller requires; and
(ii)    describes the qualifying real property in reasonable detail, including its fair market value.
(2)    The statement shall be filed:
(i)    with the administration account that affects the distribution of the qualifying real property; or
(ii)    if the qualifying real property is not subject to formal administration, with the report or inventory required under § 7-224 or § 7-225(c) or (d) of this subtitle.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-214 - Determinations by Register

(a)    The register in the county where the court that administers an estate is located shall determine the inheritance tax that is due on any interest in property included in the estate when the personal representative of the decedent accounts for the distribution of the property.
(b)    If there is no formal administration of an estate, the register in the county where the inventory required under § 7-225(c), (d), or (e) of this subtitle is to be filed shall:
(1)    determine the inheritance tax that is due on any interest in property that passes from a decedent:
(i)    when the inventory is filed; or
(ii)    if the inventory is not filed, when the appraisal is filed by the appraisers appointed under § 7-231 of this subtitle; and
(2)    send a tax bill for the inheritance tax due to each person responsible for paying the tax.
(c)    The register of the county where the inventory required under § 7-225 of this subtitle is filed shall determine the inheritance tax due on a subsequent interest in property that passes from a decedent.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-216 - Person Required to Pay Tax; Source

(a)    (1)    Except as otherwise provided in this section, the inheritance tax on property that passes from a decedent shall be paid, before it is distributed, by the person who distributes the property.
(2)    The person who distributes property that passes from a decedent is liable for the inheritance tax on the property distributed until the tax is paid.
(3)    Unless a decedent specified a source for paying the inheritance tax and there is sufficient money from that source, the court may order sale of property to pay the inheritance tax on the property.
(b)    The inheritance tax on property that passes from a decedent shall be paid by the recipient if:
(1)    the person who distributes the property does not pay the tax as required by subsection (a) of this section; or
(2)    the property passes from the decedent to the recipient without distribution.
(c)    If the property that passes from a decedent is a subsequent interest, the inheritance tax on the property shall be paid:
(1)    by the person by or for whom a prepayment application is made under § 7-219 of this subtitle; or
(2)    if the inheritance tax is not prepaid on the subsequent interest, by the person in whom the property or subsequent interest ultimately vests.
(d)    If property valued or exempt under § 7-211 of this subtitle is disqualified for the special valuation or exemption under § 7-221 of this subtitle, the person who owns the property when the disqualifying event occurs shall pay any additional inheritance tax determined under § 7-221 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-217 - Time of Payment

(a)    Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) of this section, if an estate is administered subject to the jurisdiction of a court, the person responsible for paying the inheritance tax shall pay the tax when the register determines the amount due, at the time that the representative accounts for the distribution of property of the estate.
(b)    Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) of this section, if an estate is administered under modified administration, the person responsible for paying the inheritance tax shall pay the tax when the personal representative files the final report under modified administration.
(c)    Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) of this section, if there is no formal administration subject to the jurisdiction of a court for property that passes from a decedent, the person responsible for paying the inheritance tax shall pay the tax when the register determines the amount due.
(d)    Except as provided by subsection (e) of this section, if an interest in property is valued under § 7-209(d) or (e) or § 7-210 of this subtitle, the person responsible for paying the inheritance tax shall pay the tax within 30 days after the determination of the inheritance tax due on the interest.
(e)    If the inheritance tax on a subsequent interest in property is not prepaid, the person responsible for paying the tax shall pay the tax when the interest vests in possession.
(f)    If additional inheritance tax becomes due under § 7-221 of this subtitle, the person responsible for paying the tax shall pay the tax when the disqualifying event occurs.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-218 - Alternative Payment Schedule

(a)    In this section, “small business” means a firm that:
(1)    is independently owned and operated;
(2)    is not a subsidiary of another firm;
(3)    is not dominant in its field of operation; and
(4)    in its most recently completed fiscal year, did not employ in its operations more than 25 individuals.
(b)    On application of a person responsible for paying the inheritance tax and subject to § 13-601 of this article, the Comptroller may allow an alternative payment schedule for the inheritance tax, not exceeding a 5-year period, if payment of the tax on the due date would require the sale of a small business or any interest in a small business that passes from a decedent.
(c)    A person may apply for an alternative payment schedule by filing with the Comptroller an application on the form and in the manner that the Comptroller requires.
(d)    The payment schedule may be in the form of:
(1)    a payment deferral; or
(2)    an installment payment plan.
(e)    (1)    For each alternative payment schedule allowed under subsection (b) of this section, the Comptroller shall specify the procedures and guidelines, including:
(i)    conditions of eligibility; and
(ii)    1.    amount and duration of any payment deferral; or
2.    amount of and scheduled time for any installment payments.
(2)    If the Comptroller denies an application for an alternative payment schedule, the Comptroller shall mail a notice of the denial to the applicant.
(f)    For each alternative payment schedule allowed under subsection (b) of this section, the Comptroller shall give the appropriate register notice of:
(1)    the grant;
(2)    the procedures and guidelines specified under subsection (e)(1) of this section; and
(3)    the responsibilities of the register for receipt of payments.
(g)    If an alternative payment schedule is allowed under subsection (b) of this section, the person responsible for paying the inheritance tax shall pay the tax in accordance with the schedule.
(h)    The Comptroller shall adopt procedures to provide notice about the availability of alternative payment schedules under this section.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-219 - Prepayment of Tax

(a)    Within a reasonable time after the valuation of a less than absolute interest in property that passes from a decedent, an application to prepay the inheritance tax for a subsequent interest in the same property may be filed with the register of the county where the information report was filed under § 7–224 of this subtitle.
(b)    (1)    An application under subsection (a) of this section may be filed by or for a person or class of persons, whether or not then in being, in whom may vest a subsequent interest in the property valued.
(2)    An application under subsection (a) of this section may not be made by or for a person who, under the instrument that created the property interests, has no interest other than the possibility of becoming an appointee by the exercise of a power of appointment.
(3)    A person who only has the interest described in paragraph (2) of this subsection is entitled to receive the benefits of prepayment under § 7–210(b) of this subtitle.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-220 - Effects of Prepayment on Subsequent Invasion of Corpus

(a)    Except as provided in subsection (b) of this section, if the total inheritance tax determined on all interests in property is paid when due and equals the inheritance tax that would have been due if an absolute interest in the property passed from the decedent, additional inheritance tax is not due because of a subsequent invasion of the corpus by or for any person under the terms of the instrument that created the property interests.
(b)    (1)    If the tax rate applicable to the person invading the corpus exceeds the tax rate already paid on the property, additional inheritance tax shall be due on the property withdrawn.
(2)    The amount of additional inheritance tax due under paragraph (1) of this subsection is the difference between the inheritance tax that was paid on the property and the inheritance tax that would have been due on the property if determined at the higher rate.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part III - Determination and Payment of Inheritance Tax › Section 7-221 - Payment on Disqualification of Specially Valued Property; Certificate of Nondisqualification

(a)    (1)    If within 15 years after the date of a decedent’s death, property valued under § 7-211 of this subtitle is disqualified for the special valuation, additional inheritance tax is due in the amount of the difference between the inheritance tax paid and the inheritance tax that would have been paid if the election under § 7-211 of this subtitle had not been made.
(2)    Property is disqualified for the special valuation under § 7-211 of this subtitle, if:
(i)    the property qualified for valuation as National Register property and is removed from the National Register of Historic Places; or
(ii)    the property qualified for valuation as farmland or woodland and ceases to qualify for farmland or woodland assessment under § 8-209 or § 8-211 of the Tax - Property Article.
(3)    The Department or the Maryland Historical Trust shall report to the Comptroller and the register any event that causes property to be disqualified for special valuation.
(b)    (1)    The property owner may submit to the appropriate register an application for a certificate that a disqualifying event has not occurred before a date that is stated in the certificate.
(2)    The application shall:
(i)    be made on the form and in the manner that the Comptroller requires; and
(ii)    include appropriate certifications of the property owner.
(c)    (1)    After receiving the application, the register shall inquire about the property with:
(i)    the Department, for farmland or woodland property; or
(ii)    the Maryland Historical Trust, for property listed on the National Register of Historic Places.
(2)    The Department or Maryland Historical Trust shall report to the register about the property.
(d)    If, based on the certifications of the property owner and the report under subsection (c)(2) of this section, the register determines that a disqualifying event has not occurred, the register shall issue a certificate of nondisqualification, on the form and in the manner that the Comptroller determines.
(e)    The date stated in a certificate of nondisqualification shall be:
(1)    on or after the application date; and
(2)    as close as possible to the date on which the certificate is issued.
(f)    A grantee of the property and the successors or assigns of the grantee may rely conclusively on the certificate issued under subsection (d) of this section.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part IV - Reports and Inventories › Section 7-224 - Information Report

(a)    Within 3 months after the grant of letters of administration, a personal representative shall prepare and file with the register who issued the letters a written report that:
(1)    is made under oath;
(2)    lists the property as defined in § 7-201(d)(1)(ii) and (iii) of this subtitle that passes from a decedent; and
(3)    if appropriate, states that the personal representative does not have knowledge of any property or transfer of property required by item (2) of this subsection to be reported.
(b)    If, after filing the report required by subsection (a) of this section, the personal representative discovers an omission from the report, the personal representative immediately shall report the omitted property to the register.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part IV - Reports and Inventories › Section 7-225 - Inventory

(a)    A person required to file an inventory shall have the property appraised in the manner provided in Title 7, Subtitle 2 of the Estates and Trusts Article.
(b)    Each personal representative shall file the inventory required by § 7-201 of the Estates and Trusts Article with the register within 3 months after appointment.
(c)    If there is no formal administration of an estate, each person other than a personal representative who distributes property that passes from the decedent shall file the inventory required by § 7-201 of the Estates and Trusts Article, within 3 months after the death of the decedent and before distributing the property:
(1)    for personal property, with the register in the county where the decedent resided at the time of death; and
(2)    for real property, with the register in the county where the real property is located.
(d)    If there is no formal administration of an estate, each person who receives property that passes from a decedent without distribution shall file the inventory required by § 7-201 of the Estates and Trusts Article, within 3 months after the death of the decedent:
(1)    for personal property, with the register in the county where the decedent resided at the time of death; and
(2)    for real property, with the register in the county where the real property is located.
(e)    A foreign personal representative who administers an estate with property that is located in this State and subject to the inheritance tax shall file with the register of the county where the foreign personal representative believes the largest part, in value, of the property is located:
(1)    a copy of the appointment as personal representative;
(2)    a copy of the will of the decedent, if any, authenticated in accordance with 28 U.S.C. § 1738; and
(3)    an inventory of all of the property that the estate owns in this State that:
(i)    is made under oath;
(ii)    describes each item in reasonable detail; and
(iii)    indicates the fair market value of each item and the basis on which the value is determined.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part V - Miscellaneous › Section 7-228 - Estate of Nonresident Decedent

(a)    For an estate of a nonresident decedent, if the death taxes and interest and penalties on the death taxes due to a domiciliary state or a political subdivision of a domiciliary state are not paid or secured, the unit responsible for collecting the death taxes in the domiciliary state or subdivision may petition and receive from the court in this State that granted letters of administration for the estate an order for:
(1)    an accounting of the property in this State; and
(2)    payment of the death taxes and interest and penalties on the death taxes.
(b)    The personal representative of an estate of a nonresident decedent is not entitled to approval for a final accounting or discharge until the personal representative files with the court that granted letters of administration for the estate:
(1)    proof that all death taxes and the interest and penalties on the death taxes have been paid to or secured for the domiciliary taxing authorities; or
(2)    the consent of the domiciliary taxing authorities to the final accounting or discharge.
(c)    This section and § 7-231(e) of this subtitle shall be construed liberally to ensure that the domiciliary state of a nonresident decedent receives the death taxes and the interest and penalty on the death taxes due to that state from the estate of the decedent.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part VI - Administration › Section 7-231 - Administration by Register

(a)    In addition to the duties set forth elsewhere in this subtitle and the Estates and Trusts Article, the register has the duties set forth in this section.
(b)    If an inventory is not filed as required by § 7-225(c), (d), or (e) of this subtitle, the register of the county where the inventory should have been filed shall apply to the appropriate court for the appointment of at least 2 appraisers to value the property for which an inventory should have been filed and that comes to the attention of the register.
(c)    (1)    If an election is made for the special valuation of property under § 7-211 of this subtitle, the register shall:
(i)    give the Department notice of the election; and
(ii)    cause a notice of inchoate lien to be recorded in the land records of the county where the land is located.
(2)    The notice of inchoate lien shall include:
(i)    the date of death of the decedent; and
(ii)    on the basis of the fair market value of the property, the difference between the inheritance tax on the value elected under § 7-211 of this subtitle and the inheritance tax that would otherwise be payable.
(3)    The notice shall be indexed:
(i)    in the name of the register as grantee and in the name of the distributee of the qualifying property as the surviving joint tenant or in the name of the person responsible for paying the inheritance tax as grantor; and
(ii)    in the block records, if maintained.
(4)    When the additional inheritance tax that is due is paid, the register shall record a release of the lien in the land records of the county where the land is located.
(d)    (1)    The register shall give a receipt to each person who pays inheritance tax.
(2)    The receipt discharges the person from liability for the amount of the inheritance tax that is paid.
(e)    For an estate of a nonresident decedent, the register shall cooperate with the domiciliary taxing authorities and give them any information requested about the estate.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part VI - Administration › Section 7-232 - Certification of Payments

Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:
(1)    the Comptroller;
(2)    the personal representative of the decedent’s estate; or
(3)    any person required to file a Maryland estate tax return with regard to property passing from the decedent.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part VI - Administration › Section 7-233 - Payments, Commissions, and Reports

(a)    Each month, each register shall pay into the State Treasury an amount equal to the inheritance tax collected in the preceding month, less the commission allowed in subsection (b) of this section.
(b)    A register is allowed a 25% commission on the inheritance tax collected.
(c)    Each month, each register shall file with the Comptroller an inheritance tax collection report on the form that the Comptroller requires.
(d)    If an inheritance tax claim for refund under § 13-901 of this article is allowed, the register making the determination shall:
(1)    certify the amount to the Comptroller for payment; and
(2)    if authorized by the Comptroller under § 2-702 of this article, pay the refund from money that the register has collected under this subtitle but not paid into the State Treasury.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 2 - Inheritance Tax › Part VI - Administration › Section 7-234 - Failure of Register to Remit Taxes

(a)    If a register fails to account for and remit money as required under § 7-233 of this subtitle, then 30 days after the failure, the Comptroller shall notify the Attorney General to put the register’s bond in suit for the use of the State.
(b)    In a suit under this section, the State shall recover:
(1)    the amount that seems to be due; and
(2)    interest, at the rate of 10% a year, from the date that the amount was payable.
(c)    (1)    A recovery under subsection (b) of this section is evidence of misbehavior.
(2)    If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.
(d)    If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-301 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Estate” means the federal gross estate of a decedent, as determined by Subtitle B of the Internal Revenue Code, as increased by any property not otherwise included in the federal gross estate that is deemed to be included pursuant to § 7-309(b)(6) of this subtitle.
(c)    “Federal estate tax” means the tax imposed by Chapter 11 of the Internal Revenue Code.
(d)    “Maryland estate” means the part of an estate that this State has the power to subject to the Maryland estate tax.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-302 - Imposition of Tax

Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:
(1)    a resident of this State; or
(2)    a nonresident of this State whose estate includes any interest in:
(i)    real property permanently located in this State; or
(ii)    tangible personal property that has a taxable situs in this State.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-303 - Exemption

(a)    Except as provided in subsection (b) of this section, the Maryland estate tax does not apply to the transfer of personal property in an estate of a nonresident decedent, if, at the time of death, the decedent is a resident of a state or foreign country whose law, when the personal property is transferred:
(1)    does not impose death taxes on the transfer of similar personal property of a resident of this State; or
(2)    contains a reciprocal exemption from death taxes similar to the exemption allowed under this subsection.
(b)    The exemption under subsection (a) of this section does not include a transfer of tangible personal property that has a taxable situs in this State.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-304 - Amount of Tax

(a)    Subject to § 7-309 of this subtitle, in this section, “federal credit” means the maximum credit for death taxes paid to any state that is allowable under § 2011 of the Internal Revenue Code against the federal estate tax of a decedent as reduced by the proportion that the amount of the estate not included in the Maryland estate bears to the amount of the entire estate of the decedent.
(b)    (1)    Except as otherwise provided in this subsection, the Maryland estate tax is the amount, if any, by which the federal credit exceeds the total of death taxes other than the Maryland estate tax that:
(i)    are imposed by a state on property included in the Maryland estate;
(ii)    are allowable in computing the federal credit; and
(iii)    except as provided in § 13-906 of this article, have actually been paid out of the Maryland estate and received by the appropriate unit of this State.
(2)    Subject to § 7-309 of this subtitle, the Maryland estate tax may not exceed the amount whose timely payment in accordance with federal law would reduce the amount of the federal estate tax payable out of the Maryland estate had this subtitle not been enacted.
(c)    The Maryland estate tax is not affected by a failure to take or preserve the federal credit.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-305 - Tax Return

(a)    If a federal estate tax return is required to be filed, the person responsible for filing the federal estate tax return shall complete, under oath, and file a Maryland estate tax return with the Comptroller 9 months after the date of the death of a decedent.
(b)    If a federal estate tax return is not required to be filed but a federal estate tax return would be required to be filed if the applicable exclusion amount under § 2010(c) of the Internal Revenue Code were no greater than the applicable exclusion amount specified under § 7–309(b) of this subtitle, the person who would be responsible for filing the federal estate tax return shall complete, under oath, and file a Maryland estate tax return with the Comptroller 9 months after the date of the death of the decedent.
(c)    If a person files a Maryland estate tax return solely for the purpose of making the election under § 7–309(b) of this subtitle to allow a surviving spouse to take into account the deceased spousal unused exclusion amount, the person shall file the Maryland estate tax return within 2 years after the date of death of the decedent.
(d)    (1)    After a person files a Maryland estate tax return, the person shall file an amended Maryland estate tax return with the Comptroller if the Maryland estate tax liability is increased because of:
(i)    a change in the federal gross estate, federal taxable estate, federal estate tax, or other change as determined under the Internal Revenue Code;
(ii)    after–discovered property;
(iii)    a correction to the value of previously reported property;
(iv)    a correction to the amount of previously claimed deductions; or
(v)    any other correction to a previously filed return.
(2)    (i)    The amended return shall be filed within 90 days after the later to occur of the date of the event that caused the increase in the Maryland estate tax liability or the date on which the person required to file an amended Maryland estate tax return learned or reasonably should have learned of the increase in the Maryland estate tax liability.
(ii)    On request, each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom an amended Maryland estate tax return is filed with the Comptroller.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-305.1 - Extension of Time for Filing

(a)    This section does not apply to an amended estate tax return.
(b)    (1)    Subject to § 13-601 of this article, the Comptroller may extend the time to file an estate tax return up to 6 months, or if the person required to file the estate tax return is out of the United States, up to 1 year.
(2)    An estate that is afforded a later due date for filing the federal estate tax return under the Internal Revenue Code shall be afforded the same later due date for filing the Maryland estate tax return.
(3)    A request for an extension of time to file the Maryland estate tax return shall be filed on a form prescribed by the Comptroller.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-306 - Tax Payment

(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 return is filed with the Comptroller.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 3 - Maryland Estate Tax › Section 7-307 - Alternative Payment Schedule

(a)    On application of the person responsible for paying the Maryland estate tax and subject to § 13–601 of this article, the Comptroller may allow an alternative payment schedule for the Maryland estate tax, notwithstanding any payment extension under § 6166 of the Internal Revenue Code.
(b)    The payment schedule may be in the form of:
(1)    a payment deferral; or
(2)    an installment payment plan.
(c)    (1)    For each alternative payment schedule allowed under subsection (a) of this section, the Comptroller shall specify the procedures and guidelines, including:
(i)    conditions of eligibility; and
(ii)    1.    amount and duration of any payment deferral; or
2.    amount of and scheduled time for any installment payments.
(2)    If the Comptroller denies an application for an alternative payment schedule, the Comptroller shall mail a notice of the denial to the applicant.
(d)    (1)    If an alternative payment schedule is allowed under subsection (a) of this section, the person responsible for filing the Maryland estate tax return under § 7–305 of this subtitle shall pay the tax in accordance with the schedule.
(2)    If the Maryland estate tax is paid in accordance with an alternative payment schedule allowed under subsection (a) of this section, a penalty for the late payment of the tax may not be assessed under § 13–701 of this article.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 4 - Maryland Generation-Skipping Transfer Tax › Section 7-401 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Federal credit” means:
(1)    the maximum allowable credit for State taxes under § 2604 of the Internal Revenue Code against the federal generation-skipping transfer tax; less
(2)    the amount that bears the same ratio to the maximum allowable credit as the value of the generation-skipping transfer taxable by all other states bears to the total value of the generation-skipping transfer.
(c)    “Federal generation-skipping transfer tax” means the tax imposed by § 2601 of the Internal Revenue Code.
(d)    “Generation-skipping transfer” means a transfer subject to the federal generation-skipping transfer tax.
(e)    “Original transferor” means an individual who makes a transfer of property that results in the imposition of the federal generation-skipping transfer tax.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 4 - Maryland Generation-Skipping Transfer Tax › Section 7-402 - Imposition of Tax

(a)    Except as provided in subsection (b) of this section, a tax is imposed on a generation-skipping transfer that occurs at the same time and as a result of the death of an individual, if:
(1)    the original transferor was a resident of this State on the date of the original transfer; or
(2)    (i)    the original transferor was not a resident of this State on the date of the original transfer; and
(ii)    the generation-skipping transfer includes property having a situs in this State.
(b)    The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under § 2612 of the Internal Revenue Code.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 4 - Maryland Generation-Skipping Transfer Tax › Section 7-405 - Tax Return

(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.
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 1 - Definitions; General Provisions › Section 7.5-101 - Terms Defined

(a)    In this title the following words have the meanings indicated.
(b)    “Annual gross revenues” means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles.
(c)    “Assessable base” means the annual gross revenues derived from digital advertising services in the State.
(d)    “Broadcast entity” means an entity that is primarily engaged in the business of operating a broadcast television or radio station.
(e)    (1)    “Digital advertising services” includes advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services.
(2)    “Digital advertising services” does not include advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity or news media entity.
(f)    “Digital interface” means any type of software, including a website, part of a website, or application, that a user is able to access.
(g)    (1)    “News media entity” means an entity engaged primarily in the business of newsgathering, reporting, or publishing articles or commentary about news, current events, culture, or other matters of public interest.
(2)    “News media entity” does not include an entity that is primarily an aggregator or republisher of third–party content.
(h)    “User” means an individual or any other person who accesses a digital interface with a device.