{"data":{"id":"us-md/md.-code-tax-general-7-101","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) “Court” means:\n(1) the Orphans’ Court of a county; or\n(2) a court of the State that exercises the jurisdiction of an Orphans’ Court.\n(c) “Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.\n(d) “Register” means the register of wills of a county.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1eccf59f2d724992574f9f303887d28da0067598f9a154064501c6c89e70450a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-6-301","next":"us-md/md.-code-tax-general-7-104"},"notice":"GroundRules: Original legal text. Not legal advice."}