{"data":{"id":"us-md/md.-code-tax-general-7-405","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–405","heading":"","body":"(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-405","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3525b66bf34ab9a8bd579c87d540f114bd072a34bfee2b33c7d741fba2866ab3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-404","next":"us-md/md.-code-tax-general-7-406"},"notice":"GroundRules: Original legal text. Not legal advice."}