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§ 1-202. Determining residency

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 2. Rules of Construction
MD Code, Tax - Property, § 1-202
§ 1-202. Determining residency
Currentness
Person doing business in the State, municipal corporation
(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.
Personal representative
(b) A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
Guardian
(c) A guardian is deemed a resident of the county where appointed.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 1-202, MD TAX PROPERTY § 1-202
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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