Md. Code, Tax-Gen. § 7-207
Current with changes from the 2024 Legislative Session
Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
Md. Code, TG § 7-207