Md. Code, Tax-Prop. § 1-202

Current with changes from the 2024 Legislative Session
Section 1-202 - Residency
(a) A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.
(b) A personal representative of the estate of a decedent is deemed a resident of the county where appointed.
(c) A guardian is deemed a resident of the county where appointed.

Md. Code, TP § 1-202