Section 7-302 - Imposition of tax. - Maryland Statutes

§ 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.]