2013 Maryland Code
TAX - GENERAL
§ 7-303 - Exemption
§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.
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