# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 3. Maryland Estate Tax

#### Section 7-302

Except as provided in Sec. 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.

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