SB 277: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax

Summary

Altering certain criteria for determining the venue for administrative or judicial probate of decedents who were not domiciled in the State; providing that, for purposes of the application of the Maryland inheritance tax, the situs of intangible personal property is the domicile of the decedent; repealing a certain exemption from the Maryland inheritance tax for personal property that passes from a nonresident decedent; etc.

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May 12, 2026

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