{"data":{"id":"us-md/md.-code-tax-general-7-202","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–202","heading":"","body":"Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b5dc97df0b35aa0983d4a01f3f7f5b50b13608edbd88c3d2ce3e45d8db0a6ed1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-201","next":"us-md/md.-code-tax-general-7-203"},"notice":"GroundRules: Original legal text. Not legal advice."}