There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 7-202 - Imposition of tax
MD Tax-Gen Code § 7-202 (2013) What's This?
§7-202.
Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.
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