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§ 7-101. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Part I. Definitions (Refs & Annos)
MD Code, Tax - General, § 7-101
§ 7-101. Definitions
Currentness
In general
(a) In this title the following words have the meanings indicated.
Court
(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.
Death taxes
(c) “Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.
Register
(d) “Register” means the register of wills of a county.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1989, c. 656, § 2.
MD Code, Tax - General, § 7-101, MD TAX GENERAL § 7-101
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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