{"data":{"id":"us-md/md.-code-tax-general-7-207","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–207","heading":"","body":"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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-207","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a076a39f795f67a0060674953e6e2475c5cc758696d3c6fc3adbca9064fb76c9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-204","next":"us-md/md.-code-tax-general-7-208"},"notice":"GroundRules: Original legal text. Not legal advice."}