{"data":{"id":"us-md/md.-code-tax-general-7-219","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–219","heading":"","body":"(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.\n(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.\n(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-219","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ec2293956647525e668858b64de6420b6fd17dddd6a9d8b5bf237ca2c266fcef","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-218","next":"us-md/md.-code-tax-general-7-220"},"notice":"GroundRules: Original legal text. Not legal advice."}