Maryland § 7-216
Full text of Maryland Maryland Code § 7-216, with citation guidance and answers to common questions.
§ 7-216.
(a) (1) Except as otherwise provided in this section, the inheritance tax on property that passes from a decedent shall be paid, before it is distributed, by the person who distributes the property.
(2) The person who distributes property that passes from a decedent is liable for the inheritance tax on the property distributed until the tax is paid.
(3) Unless a decedent specified a source for paying the inheritance tax and there is sufficient money from that source, the court may order sale of property to pay the inheritance tax on the property.
(b) The inheritance tax on property that passes from a decedent shall be paid by the recipient if:
(1) the person who distributes the property does not pay the tax as required by subsection (a) of this section; or
(2) the property passes from the decedent to the recipient without distribution.
(c) If the property that passes from a decedent is a subsequent interest, the inheritance tax on the property shall be paid:
(1) by the person by or for whom a prepayment application is made under § 7-219 of this subtitle; or
(2) if the inheritance tax is not prepaid on the subsequent interest, by the person in whom the property or subsequent interest ultimately vests.
(d) If property valued or exempt under § 7-211 of this subtitle is disqualified for the special valuation or exemption under § 7-221 of this subtitle, the person who owns the property when the disqualifying event occurs shall pay any additional inheritance tax determined under § 7-221 of this subtitle.
Frequently Asked Questions About Maryland § 7-216
What does Maryland Code § 7-216 cover?
Section 7-216 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 § 7-216?
A common citation format is "Maryland Code § 7-216" (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 § 7-216 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.