Maryland § 7-214
Full text of Maryland Maryland Code § 7-214, with citation guidance and answers to common questions.
§ 7-214.
(a) The register in the county where the court that administers an estate is located shall determine the inheritance tax that is due on any interest in property included in the estate when the personal representative of the decedent accounts for the distribution of the property.
(b) If there is no formal administration of an estate, the register in the county where the inventory required under § 7-225(c), (d), or (e) of this subtitle is to be filed shall:
(1) determine the inheritance tax that is due on any interest in property that passes from a decedent:
(i) when the inventory is filed; or
(ii) if the inventory is not filed, when the appraisal is filed by the appraisers appointed under § 7-231 of this subtitle; and
(2) send a tax bill for the inheritance tax due to each person responsible for paying the tax.
(c) The register of the county where the inventory required under § 7-225 of this subtitle is filed shall determine the inheritance tax due on a subsequent interest in property that passes from a decedent.
Frequently Asked Questions About Maryland § 7-214
What does Maryland Code § 7-214 cover?
Section 7-214 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7-214?
A common citation format is "Maryland Code § 7-214" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7-214 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.