Section 7-101 - Definitions(a) In this title the following words have the meanings indicated.(b) "Court" means:(1) the Orphans' Court of a county; or(2) a court of the State that exercises the jurisdiction of an Orphans' Court.(c) "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.(d) "Register" means the register of wills of a county.