clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Session Laws, 1956
Volume 621, Page 274   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>
clear space clear space clear space white space

274                              Laws of Maryland                      [Ch. 102

(5). Optional membership of certain officials.—Notwithstanding
anything to the contrary in this article, membership in the retire-
ment system shall be optional with any class of elected officials, or
with any class of officials appointed for fixed terms. Such elected or
appointed officials now in office may become members of the Em-
ployees' Retirement System by making application for such member-
ship within six months after July 1, [1955] 1956. All officials
elected or appointed on or after July 1, [1955] 1956, may become
members of the System upon making application therefor within six
months after their election or appointment. All such officials shall
be entitled to credit for prior service rendered by them to the State,
including service rendered prior to the establishment of the Em-
ployees' Retirement System. If any such official is entitled to a
pension under the provisions of any other law, such official shall be
deemed to have waived the benefits thereof by accepting the payment
of benefits under this Article.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1956.

Approved March 26, 1956.

CHAPTER 102
(House Bill 27)

AN ACT to repeal and re-enact, with amendments, Section 159 of
Article 81 of the Annotated Code of Maryland (1951 Edition), title
"Revenue and Taxes", sub-title "Special Taxes", sub-heading "In-
heritance Tax", changing the method of valuation of certain in-
terests less than absolute for the purposes of the State inheritance
tax.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 159 of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes", sub-title "Special Taxes",
sub-heading "Inheritance Tax", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

159. Whenever any life-estate, or interest for a term of years or
other interest less than an absolute interest, in trust or otherwise,
shall pass to a person, and a contingent or remainder or reversionary
interest shall pass to another person, the Orphans' Court of the
County or City in which administration is granted, or any other
Court having jurisdiction over the administration or distribution
of such property, shall determine, before any distribution thereof
shall be authorized, the value of the life-estate, or interest for a term
of years, or other interest less than an absolute interest, in accord-
ance with [Table A or B, whichever is applicable, of Section 81.10
of Regulations 105, relating to the Federal Estate Tax under the

Explanation: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.

 

clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 1956
Volume 621, Page 274   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.


Tell Us What You Think About the Maryland State Archives Website!



An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  October 10, 2023
Maryland State Archives