Maryland Code, Tax-General § 7-401

(a) In this subtitle the following words have the meanings indicated.

(b) “Federal credit” means:

(c) “Federal generation-skipping transfer tax” means the tax imposed by § 2601 of the Internal Revenue Code.

(d) “Generation-skipping transfer” means a transfer subject to the federal generation-skipping transfer tax.

(e) “Original transferor” means an individual who makes a transfer of property that results in the imposition of the federal generation-skipping transfer tax.