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2021 Maryland Statutes
Tax - General
Title 7 - Death Taxes
Subtitle 2 - Inheritance Tax
Part I - Definitions; General Provisions
Section 7-202 - Imposition of Tax
Universal Citation: MD. Tax - General Code Ann. § 7-202 (2021)
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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