Md. Code, Tax - General § 7-202

Md. Code, Tax - General § 7-202
in effect
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Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-202&enactments=falseFetched: 10/17/2026

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