{"data":{"id":"us-md/md.-code-tax-general-7-402","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–402","heading":"","body":"(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:\n(1) the original transferor was a resident of this State on the date of the original transfer; or\n(2) (i) the original transferor was not a resident of this State on the date of the original transfer; and\n(ii) the generation-skipping transfer includes property having a situs in this State.\n(b) The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under § 2612 of the Internal Revenue Code.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-402","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8dfc4755732fffb5abdc8c8da906293a493b041a5cb676a67d2a12c193ae346e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-401","next":"us-md/md.-code-tax-general-7-403"},"notice":"GroundRules: Original legal text. Not legal advice."}