Maryland Public Safety Section 5-136
§ 5-136.
  (a)   (1)   This section does not apply to a person who purchases a regulated firearm as a gift if:
      (i)   the regulated firearm is a gift to a resident of the State; and
      (ii)   1.   both the purchaser and recipient of the gift comply with the requirements of this subtitle that relate to the possession, sale, rental, receipt, transfer, or purchase of a regulated firearm; or
        2.   if the gift is in the form of a gift certificate, only the recipient of the gift need comply with the requirements of this subtitle that relate to the possession, sale, rental, receipt, transfer, or purchase of a regulated firearm.
    (2)   If the regulated firearm is a gift to the purchaser's spouse, parent, grandparent, grandchild, sibling, or child, the recipient shall:
      (i)   complete an application to purchase or transfer a regulated firearm; and
      (ii)   forward the application to the Secretary within 5 days after receipt of the regulated firearm.
    (3)   The Secretary shall waive the $10 application fee required under § 5-118(a)(2) of this subtitle for a gift purchased in accordance with this subsection.
  (b)   A person may not knowingly or willfully participate in a straw purchase of a regulated firearm.