State Codes and Statutes
Statutes > Maryland > Tax-general > Title-7 > Subtitle-1 > 7-101§ 7-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Court.- "Court" means:
(1) the Orphans' Court of a county; or
(2) a court of the State that exercises the jurisdiction of an Orphans' Court.
(c) Death taxes.- "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d) Register.- "Register" means the register of wills of a county.
[1988, ch. 2, § 1; ch. 643, § 2; 1989, ch. 656, § 2.]
