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  • PART 3
    Other Taxes
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  • SECTION 1812
    Motor fuel taxes
    • This entry was published on 2014-09-22
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    SECTION 1811

    Estate, gift and transfer taxes

    Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3

    § 1811. Estate, gift and transfer taxes. Wrongful entry into safe
    deposit box.--Any person who enters a safe deposit box of a decedent, or
    a box standing in the joint names of such a decedent and one or more
    persons, with knowledge of the death of the lessee of such box, which
    entry results in an evasion of the tax imposed by article twenty-six of
    this chapter shall be guilty of a misdemeanor.