§ 7-101
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/md/tax-general/7-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–101.
(a)In this title the following words have the meanings indicated.
(b)“Court” means:
(1)the Orphans’ Court of a county; or
(2)a court of the State that exercises the jurisdiction of an Orphans’ Court.
(c)“Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d)“Register” means the register of wills of a county.