{"data":{"id":"us-md/md.-code-tax-general-7-303","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–303","heading":"","body":"(a) Except as provided in subsection (b) of this section, the Maryland estate tax does not apply to the transfer of personal property in an estate of a nonresident decedent, if, at the time of death, the decedent is a resident of a state or foreign country whose law, when the personal property is transferred:\n(1) does not impose death taxes on the transfer of similar personal property of a resident of this State; or\n(2) contains a reciprocal exemption from death taxes similar to the exemption allowed under this subsection.\n(b) The exemption under subsection (a) of this section does not include a transfer of 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=7-303","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"574d888ee68be0d9d6929af035fb760c0bc52e471a8dd975547dd25604ebaa76","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-302","next":"us-md/md.-code-tax-general-7-304"},"notice":"GroundRules: Original legal text. Not legal advice."}