§ 7-302
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/md/tax-general/7-302A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–302.
Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:
(1)a resident of this State; or
(2)a nonresident of this State whose estate includes any interest in:
(i)real property permanently located in this State; or
(ii)tangible personal property that has a taxable situs in this State.