Maryland legislation · 2026 Regular Session
Maryland HB17: Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax
Status: Signed into law, May 12, 2026
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.
What the bill says
An act concerning Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax FOR the purpose of 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…
From the enrolled text, May 19, 2026:
AN ACT concerning Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax FOR the purpose of 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; applying certain provisions of this Act retroactively; and generally relating to administrative and judicial probate of decedents' estates and the Maryland inheritance tax. BY repealing and reenacting, with amendments, Article - Estates and Trusts Section 5-103 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, with amendments, Article - Tax - General Section 7-202 and 7-203 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Estates and Trusts 5-103. (a) The venue for administrative or judicial probate is in: (1) IF THE DECEDENT WAS DOMICILED IN THE STATE, the county in which the decedent was domiciled at the time of death[, or, if]; (2) IF the decedent was …