§ 7-302

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.