Maryland Senate Bill 277: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax

Maryland · 2026 Regular Session

What it does

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.

Latest action

Approved by the Governor - Chapter 503 (2026-05-12)

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