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2018 Maryland Code
Tax - General
Title 7 - Death Taxes
Subtitle 1 - Definitions; General Provisions
Part I - Definitions
§ 7-101. Definitions
Universal Citation: MD Tax-Gen Code § 7-101 (2018)
(a) In general. -- In this title the following words have the meanings indicated.
(b) Court. -- "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. -- "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d) Register. -- "Register" means the register of wills of a county.
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