Maryland Code, TAX – GENERAL 7-101
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Terms Used In Maryland Code, TAX - GENERAL 7-101
- County: means a county of the State or Baltimore City. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Legacy: A gift of property made by will.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(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.