§ 1–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 1-202 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 2. Rules of Construction
§ 1–202LinkCopy Citation
(a)
A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.
(b)
A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
(c)
A guardian is deemed a resident of the county where appointed.