(a) In this title the following words have the meanings indicated. (b) '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' means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state. (d) 'Register' means the register of wills of a county.
Maryland Legal Code