{"data":{"id":"us-md/md.-code-tax-general-7-302","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–302","heading":"","body":"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:\n(1) a resident of this State; or\n(2) a nonresident of this State whose estate includes any interest in:\n(i) real property permanently located in this State; or\n(ii) tangible personal property that has a taxable situs in this State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-302","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"2d1432ebead064f592a69ea07f2e33caf6f3e4bbd8250b7bbf83a8d03919492b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-301","next":"us-md/md.-code-tax-general-7-303"},"notice":"GroundRules: Original legal text. Not legal advice."}