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Md. Code, Tax-Gen. § 7-202

Md. Code, Tax-Gen. § 7-202

Maryland · Maryland Code, Tax - General · Status: effective

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Md. Code, Tax-Gen. § 7-202, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789906
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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.