- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1989, c. 656, § 2.