Does Maryland have both an Estate tax and an Inheritance tax. If so isn't that double taxation?

Answer 1

Yes, they have both. The inheritance applies to property passing to non-spouse non-lineal descendants. The rate is 10% on the value of such property. The inheritance tax paid is offset against the estate tax paid so that only the higher of the two taxes is paid.
The biggest problem with MD is not this combination of taxes it is the exemption from estate tax being $1,000,000 rather than the $2,000,000 that the Federal Government allows.