Volume 796, Page 3526 View pdf image |
(1997 Replacement Volume and 1998 Supplement) BY repealing and reenacting, with amendments, (1991 Replacement Volume and 1998 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - General 7-204. (a) In this section, "clear value" means fair market value minus expenses. (b) Except as provided in (c) The inheritance tax rate is (1) the property that passes from a decedent to or for the use of: (i) a grandparent of the decedent; (ii) a parent of the decedent; (iii) a spouse of the decedent; (iv) a child or other lineal descendant of the decedent; (v) a stepparent or stepchild of the decedent; or (vi) a corporation if all of its stockholders consist of the surviving (2) the first $2,000 that passes from the decedent, by survivorship, to a
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Volume 796, Page 3526 View pdf image |
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