Maryland Statutes
§ 7-302
Maryland § 7-302
This text of Maryland § 7-302 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 7-302 (2026).
Text
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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Bluebook (online)
Maryland § 7-302, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-302.