Maryland Tax - General Section 7-302

      Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:

            (1)      a resident of this State; or

            (2)      a nonresident of this State whose estate includes, for purposes of the federal estate tax, any interest in real or tangible personal property located in this State.