{"data":{"id":"us-md/md.-code-tax-general-7-404","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–404","heading":"","body":"The value of property included in a generation-skipping transfer is the same value as determined under Chapter 13 of the Internal Revenue Code.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-404","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1c26f4ed2cf035b89373c1e3357c2fb154a2fcac6d97a58e54347578127fb64d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-403","next":"us-md/md.-code-tax-general-7-405"},"notice":"GroundRules: Original legal text. Not legal advice."}