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2013 Maryland Code
TAX - GENERAL
§ 7-101 - Definitions


MD Tax-Gen Code § 7-101 (2013) What's This?

§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.

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