{"data":{"id":"us-md/md.-code-tax-general-7-406","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–406","heading":"","body":"The person required to pay the federal generation-skipping transfer tax shall pay the Maryland generation-skipping transfer tax to the Comptroller on or before the last day for filing a Maryland generation-skipping transfer tax return.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-406","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"50e96d433e2189da46c418f01a5fb9e7d4a0329733faa29712d4897e51ba77e3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-405","next":"us-md/md.-code-tax-general-7.5-101"},"notice":"GroundRules: Original legal text. Not legal advice."}