# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 2. Inheritance Tax

#### Section 7-202

(a) Except as provided in Sec. 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.

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