§ 7–302
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-302 (2026)
Title 7. Death Taxes
Subtitle 3. Maryland Estate Tax
§ 7–302LinkCopy Citation
Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:
(1)
a resident of this State; or
(2)
a nonresident of this State whose estate includes any interest in:
(i)
real property permanently located in this State; or
(ii)
tangible personal property that has a taxable situs in this State.