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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 7-302

§ 7-302

Official textmgaleg.maryland.gov

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.

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In this article (40 sections)
  1. gtg-7-208 · § 7-208
  2. gtg-7-209 · § 7-209
  3. gtg-7-210 · § 7-210
  4. gtg-7-211 · § 7-211
  5. gtg-7-214 · § 7-214
  6. gtg-7-215 · § 7-215
  7. gtg-7-216 · § 7-216
  8. gtg-7-217 · § 7-217
  9. gtg-7-218 · § 7-218
  10. gtg-7-219 · § 7-219
  11. gtg-7-220 · § 7-220
  12. gtg-7-221 · § 7-221
  13. gtg-7-224 · § 7-224
  14. gtg-7-225 · § 7-225
  15. gtg-7-228 · § 7-228
  16. gtg-7-231 · § 7-231
  17. gtg-7-232 · § 7-232
  18. gtg-7-233 · § 7-233
  19. gtg-7-234 · § 7-234
  20. gtg-7-301 · § 7-301
  21. gtg-7-302 · § 7-302
  22. gtg-7-303 · § 7-303
  23. gtg-7-304 · § 7-304
  24. gtg-7-305.1 · § 7-305.1
  25. gtg-7-305 · § 7-305
  26. gtg-7-306 · § 7-306
  27. gtg-7-307 · § 7-307
  28. gtg-7-308 · § 7-308
  29. gtg-7-309 · § 7-309
  30. gtg-7-401 · § 7-401
  31. gtg-7-402 · § 7-402
  32. gtg-7-403 · § 7-403
  33. gtg-7-404 · § 7-404
  34. gtg-7-405 · § 7-405
  35. gtg-7-406 · § 7-406
  36. gtg-7.5-101 · § 7.5-101
  37. gtg-7.5-102 · § 7.5-102
  38. gtg-7.5-103 · § 7.5-103
  39. gtg-7.5-201 · § 7.5-201
  40. gtg-7.5-202 · § 7.5-202
Full table of contents →