Section 7-202 - Imposition of tax.
§ 7-202. Imposition of tax.
Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.
[An. Code 1957, art. 81, §§ 149, 150; 1988, ch. 2, § 1.]