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Neutral Bill Mar 16, 2026

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

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.

https://legiscan.com/MD/bill/HB17/2026
Jon Cardin Delegate Susan McComas Delegate Cosponsor Gary Simmons Delegate Cosponsor Nicole Williams Delegate Cosponsor Chris West State Senator
FINANCIAL INSTITUTIONS COURTS RESIDENCY Exemptions Real Property Personal Property Taxes - Miscellaneous Estates and Trusts Beneficiaries Inheritance Tax Personal Representatives
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