State Codes and Statutes
Statutes > Maryland > Tax-general > Title-7 > Subtitle-3 > 7-302§ 7-302. Imposition of tax.
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.
[An. Code 1957, art. 62A, §§ 1, 2; 1988, ch. 2, § 1; 2006, ch. 225.]
