Md. Code, Tax-Gen. § 7-302 : TAX - GENERAL — DEATH TAXES — MARYLAND ESTATE TAX —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.

Md. Code, TG § 7-302

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