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<section article="gtg" article_name="Tax - General" number="7-101" title_number="7" title_name="Death Taxes" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Court” means:</text>
    <level label="1">
      <text>the Orphans’ Court of a county; or</text>
    </level>
    <level label="2">
      <text>a court of the State that exercises the jurisdiction of an Orphans’ Court.</text>
    </level>
  </level>
  <level label="c">
    <text>“Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.</text>
  </level>
  <level label="d">
    <text>“Register” means the register of wills of a county.</text>
  </level>
</section>
