§ 7–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-101 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions
§ 7–101LinkCopy Citation
(a)
In this title the following words have the meanings indicated.
(b)
“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” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d)
“Register” means the register of wills of a county.