Maryland Code > Tax - General > Title 2 > Subtitle 7 > § 2-701 Maryland Code, TAX – GENERAL 2-701 Current as of: 2023 | Check for updates | Other versions Terms Used In Maryland Code, TAX - GENERAL 2-701state: means : (1) a state, possession, territory, or commonwealth of the United States; or (2) the District of Columbia. See The Comptroller shall distribute the inheritance tax revenue to the General Fund of the State. Previous sectionNext section Subtitle 7 Contents Ask a question, get an answer ASAP!