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.