Maryland Tax - General Section 7-303

      (a)      Except as provided in subsection (b) of this section, the Maryland estate tax does not apply to the transfer of personal property in an estate of a nonresident decedent, if, at the time of death, the decedent is a resident of a state or foreign country whose law, when the personal property is transferred:

            (1)      does not impose death taxes on the transfer of similar personal property of a resident of this State; or

            (2)      contains a reciprocal exemption from death taxes similar to the exemption allowed under this subsection.

      (b)      The exemption under subsection (a) of this section does not include a transfer of tangible personal property that has a taxable situs in this State.