Maryland Statutes

§ 1-202

Maryland § 1-202
JurisdictionMaryland
Article gtpTax - Property
Title1

This text of Maryland § 1-202 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 - Property § 1-202 (2026).

Text

(a)A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.
(b)A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
(c)A guardian is deemed a resident of the county where appointed.

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Bluebook (online)
Maryland § 1-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/1-202.