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2013 Maryland Code
TAX - GENERAL
§ 7-302 - Imposition of tax


MD Tax-Gen Code § 7-302 (2013) What's This?

§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.

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