§ 7–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-202 (2026)
Title 7. Death Taxes
Subtitle 2. Inheritance Tax
§ 7–202LinkCopy Citation
(a)
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.
(b)
For purposes of this subtitle, the situs of intangible personal property is the domicile of the decedent.