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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 7-303

§ 7-303

Official textmgaleg.maryland.gov

# (a)

Except as provided in subsection (b) of this section, the Maryland estate tax does not apply to the transfer of personal property in an estate of a nonresident decedent, if, at the time of death, the decedent is a resident of a state or foreign country whose law, when the personal property is transferred:

# (1)

does not impose death taxes on the transfer of similar personal property of a resident of this State; or

# (2)

contains a reciprocal exemption from death taxes similar to the exemption allowed under this subsection.

# (b)

The exemption under subsection (a) of this section does not include a transfer of tangible personal property that has a taxable situs in this State.

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