Maryland Tax - General Section 7-301

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

      (b)      "Estate" means the federal gross estate of a decedent, as determined by Subtitle B of the Internal Revenue Code.

      (c)      "Federal estate tax" means the tax imposed by Chapter 11 of the Internal Revenue Code.

      (d)      "Maryland estate" means the part of an estate that this State has the power to subject to the Maryland estate tax.