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§ 7-302. Tax imposed on transfer of estate

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 3. Maryland Estate Tax (Refs & Annos)
MD Code, Tax - General, § 7-302
§ 7-302. Tax imposed on transfer of estate
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.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 225, § 1, eff. July 1, 2006.
Formerly Art. 62A, §§ 1, 2.
MD Code, Tax - General, § 7-302, MD TAX GENERAL § 7-302
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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