1. (1) a resident of this State; or

2. (2) a nonresident of this State whose estate includes any interest in:

   1. (i) real property permanently located in this State; or
   2. (ii) tangible personal property that has a taxable situs in this State.

Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Maryland estate of each decedent who, at the time of death, was:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 225, § 1, eff. July 1, 2006.

Formerly Art. 62A, §§ 1, 2.