{"data":{"id":"us-md/md.-code-tax-property-1-202","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 1–202","heading":"","body":"(a) A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.\n(b) A personal representative of the estate of a decedent is deemed a resident of the county where appointed.\n(c) A guardian is deemed a resident of the county where appointed.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=1-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"7357b80f659185b846fc9aee1ae77ec17248ba5645e79e456cf0db55c306d987","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-1-201","next":"us-md/md.-code-tax-property-1-203"},"notice":"GroundRules: Original legal text. Not legal advice."}