Md. Code, Tax - Property § 1-202

Md. Code, Tax - Property § 1-202
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=1-202&enactments=falseFetched: 10/17/2026

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