Md. Code, Tax - General § 7-101
Md. Code, Tax - General § 7-101
in effect(a) In this title the following words have the meanings indicated.
(b) “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” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
(d) “Register” means the register of wills of a county.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=7-101&enactments=falseFetched: 10/17/2026