§ 7-101. Definitions

Latest version.

   (a) In general. -- In this title the following words have the meanings indicated.

(b) Court. -- "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. -- "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.

(d) Register. -- "Register" means the register of wills of a county.

HISTORY: 1988, ch. 2, § 1; ch. 643, § 2; 1989, ch. 656, § 2.

                    
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