State Codes and Statutes
Statutes > Maryland > Tax-general > Title-7 > Subtitle-3 > 7-301§ 7-301. Definitions.
(a) In general.- In this subtitle the following words have the meanings indicated.
(b) Estate.- "Estate" means the federal gross estate of a decedent, as determined by Subtitle B of the Internal Revenue Code, as increased by any property not otherwise included in the federal gross estate that is deemed to be included pursuant to § 7-309(b)(6) of this subtitle.
(c) Federal estate tax.- "Federal estate tax" means the tax imposed by Chapter 11 of the Internal Revenue Code.
(d) Maryland estate.- "Maryland estate" means the part of an estate that this State has the power to subject to the Maryland estate tax.
[An. Code 1957, art. 62A, § 1; 1988, ch. 2, § 1; 2006, ch. 225.]
