# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 1. Definitions; General Provisions

#### Section 7-101

(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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)