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Session Laws, 1957
Volume 640, Page 1341   View pdf image (33K)
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Theodore R. McKeldin, Governor                  1341

of property or estate included in the gross estate held in trust or
under other provisions whereby any person is given an interest in
income, or an estate for life, or for years or other temporary in-
terest, then the person making such contribution shall have the right
to charge the entire amount thereof against or collect the same out of
the general residuary corpus of such property or estate (i.e., the
corpus which remains after discharging all charges, debts and gifts
of specified sums or of specific assets) without apportionment be-
tween remainders and temporary interests.

(4) Notwithstanding the provisions of this section, if a person
otherwise personally liable under the provisions of Sub-sections 3(a),
(b) and (c) of this section for contribution to the payment of said
estate tax be a surviving spouse of the decedent, such surviving
spouse shall be exonerated from any contribution to said tax under
said sub-sections to the extent that the true estate of the decedent,
plus all recoverable contributions hereunder, be sufficient to discharge
said tax, and provided the will of the decedent shall not contain an
express direction to the contrary. The exoneration under this sub-
section, however, is not intended to apply or extend to or reduce the
amount of any contribution otherwise due with respect to, (1)
property or estate held in trust or under other provisions whereby
there is established an interest in income, or an estate for life, or
for years, or other temporary interest such as are described in sub-
section 3(d) hereof although a surviving spouse be one of the bene-
ficiaries thereof, or (2) the share of the surviving spouse in the true
estate of the decedent, but, in ascertaining his or her share in the
true estate, whether upon testacy or intestacy or upon renunciation
in case of testacy, the amount of the estate tax paid by the executor
and not reimbursed by contributions under this section shall be
deducted with the administration expenses of the decedent as a
general obligation of the true estate, except to the extent the will of
the decedent expressly otherwise directs [; provided, however, a
spouse who renounces the will shall not benefit by any exoneration
therein or herein in his or her favor].

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved April 15, 1957.

CHAPTER 748
(Senate Bill 472)

AN ACT to add Sections 577 to 604 603, inclusive, to Article 43 of the
Annotated Code of Maryland (1951 Edition), title "Health", to
follow immediately after Section 576 thereof and to be under the
new sub-title "Psychologists' Certification Act", creating a State
Board of Examiners of Psychologists, relating generally to its

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-

 

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Session Laws, 1957
Volume 640, Page 1341   View pdf image (33K)
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