Maryland Tax - Property Section 1-202
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§ 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.