State Codes and Statutes
Statutes > Maryland > Tax-property > Title-1 > Subtitle-2 > 1-202§ 1-202. Residency.
(a) Person doing business in the State.- 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) Personal representative.- A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
(c) Guardian.- A guardian is deemed a resident of the county where appointed.
[1985, ch. 8, § 2.]
