Maryland Tax - General Section 7-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Court" means:

            (1)      the Orphans' Court of a county; or

            (2)      a court of the State that exercises the jurisdiction of an Orphans' Court.

      (c)      "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.

      (d)      "Register" means the register of wills of a county.