Maryland Tax - Property Section 1-202


Article - Tax - Property

§ 1-202.

      (a)      A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.

      (b)      A personal representative of the estate of a decedent is deemed a resident of the county where appointed.

      (c)      A guardian is deemed a resident of the county where appointed.