ALBERT C. RITCHIE, GOVERNOR. 809
CHAPTER 275.

AN ACT to add a new Article to the Annotated Code of
Maryland, Edition of 1924, said new Article to be numbered
Article 62A, to be entitled "Maryland Estate Tax, " and to
follow immediately after Article 62 of said Code; said new
Article imposing a tax upon the transfer of the estate of
certain decedents as in said Article set forth.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new Article be and the same is hereby added
to the Annotated Code of Maryland, Edition of 1924, said new
Article to be numbered Article 62A, and to be entitled "Mary-
land Estate Tax, " and to follow immediately after Article 62,
and to read as follows:

ARTICLE 62A.

MARYLAND ESTATE TAX.
1. DEFINITIONS. As used in this Article:

(a) The term "Federal Estate Tax" means the tax imposed
by Title III of the Federal Revenue Act of 1926, approved
February 26, 1926, as amended by the Federal Revenue Act of
1928, approved May 29, 1928 (which said Acts are hereinafter
referred to as the "Revenue Act of 1926").

(b) The term "Decedent" means any person who at the
time of his death is a resident of the State of Maryland.

(c) The term "Maryland Estate Tax" means the tax im-
posed by this Article.

(d) The term "Executor" includes administrator, and any
other person liable for the payment of the "Federal Estate
Tax. "

(e) The term "Estate" means the entire estate, and/or in-
terest therein, of said "Decedent, " which is subject to or liable
for the payment of the "Federal Estate Tax" before deducting
any allowances or exemptions in accordance with said "Revenue
Act of 1926. "

(f) The term "Maryland Estate" means such part of said
"Estate, " or interest therein, the transfer whereof it is within
the power of the State of Maryland, to subject to the "Maryland
Estate Tax. "