Maryland § 7-302
Full text of Maryland Maryland Code § 7-302, with citation guidance and answers to common questions.
§ 7-302.
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:
(1) a resident of this State; or
(2) a nonresident of this State whose estate includes any interest in:
(i) real property permanently located in this State; or
(ii) tangible personal property that has a taxable situs in this State.
Frequently Asked Questions About Maryland § 7-302
What does Maryland Code § 7-302 cover?
Section 7-302 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7-302?
A common citation format is "Maryland Code § 7-302" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.