Md. Code Ann., Tax-Gen. § 7-101 — § 7-101

(a) In this title the following words have the meanings indicated.
(b) “Court” means:
(1) the Orphans’ Court of a county; or
(2) a court of the State that exercises the jurisdiction of an Orphans’ Court.
(c) “Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d) “Register” means the register of wills of a county.