Maryland Tax - General Section 7-402
§ 7-402.
  (a)   Except as provided in subsection (b) of this section, a tax is imposed on a generation-skipping transfer that occurs at the same time and as a result of the death of an individual, if:
    (1)   the original transferor was a resident of this State on the date of the original transfer; or
    (2)   (i)   the original transferor was not a resident of this State on the date of the original transfer; and
      (ii)   the generation-skipping transfer includes property having a situs in this State.
  (b)   The Maryland generation-skipping transfer tax does not apply to a direct skip, as defined under § 2612 of the Internal Revenue Code.