1266                            LAWS OF MARYLAND                      [CH. 794

December 1, 1964, and on or before [December] May 1 in each
[calendar] year thereafter, the Board of Public Works shall certify
to the governing bodies of each of the Counties and Baltimore City
the rate of State tax on each $100 of assessable property necessary
to produce revenue to meet all interest and principal which will be
payable to the close of the next ensuing [calendar] taxable year on
all certificates theretofore issued or theretofore authorized by reso-
lution of the Board of Public Works to be issued and the governing
bodies of each of the Counties and Baltimore City shall forthwith
levy and collect such tax at such rate.

All matters committed by this Act to the discretion of the Board
of Public Works shall be determined by a majority of said Board.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 794
(House Bill 352)

AN ACT to repeal and re-enact, with amendments, Sections 1 (b), 2,
3, 4 and 5 of Article 62A of the Annotated Code of Maryland
(1964 Replacement Volume), title "Maryland Estate Tax," defin-
ing "decedent" as used in said Article, the tax imposed by said
Article, the time in which the tax imposed by said Article is pay-
able, to whom the tax imposed by said Article is payable, and the
provisions for additional assessment of tax or refund of excess
payment of the tax imposed by said Article.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 1 (b), 2, 3, 4 and 5 of Article 62A of the Annotated
Code of Maryland (1964 Replacement Volume), title "Maryland
Estate Tax," be and they are hereby repealed and re-enacted, with
amendments, to read as follows:

1.

(b) The term "decedent" means any person who at the time of
his death is (1) a resident of the State of Maryland or (2) the owner

either solely or as a tenant in common, joint tenant by

the entireties of real or tangible personal property located in Mary-

land which his subject to the federal estate tax. OR (2) A NON-

RESIDENT OF THE STATE OF MARYLAND IN WHOSE
ESTATE SHALL BE INCLUDED FOR FEDERAL ESTATE
TAX PURPOSES AN INTEREST IN REAL OR TANGIBLE PER-
SONAL PROPERTY LOCATED IN MARYLAND.

2.

In addition to the tax and/or taxes imposed by Article 81, a
"Maryland estate tax" is hereby imposed upon the transfer of the
"Maryland estate" of every "decedent," the amount of which "Mary-