Md. Code, Tax-Gen. § 7-202
Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024
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.
Md. Code, TG § 7-202