Md. Code, Tax-Gen. § 7-302

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

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Citation: Md. Code, Tax-Gen. § 7-302, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789930
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Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was: (1) a resident of this State; or (2) a nonresident of this State whose estate includes any interest in: (i) real property permanently located in this State; or (ii) tangible personal property that has a taxable situs in this State.