1050                           LAWS OF MARYLAND                      [CH. 454

CHAPTER 454
(Senate Bill 254)

AN ACT to repeal and re-enact, with amendments, Sections 286(c),
294(d) and 305 of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes," subtitle
"Income Tax," to permit personal exemptions and credits to be
claimed in full on the final income tax return of a decedent, to
permit such return to be filed jointly with the surviving spouse and
to permit such return to be filed on or before April 15 of the year
following the decedent's date of death.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 286 (c), 294(d) and 305 of Article 81 of the Annotated
Code of Maryland (1965 Replacement Volume), title "Revenue and
Taxes," subtitle "Income Tax," be and they are hereby repealed and
re-enacted with amendments, to read as follows:

286.

(c)   Change of status during taxable year.—The determination of
whether a taxpayer is married shall be made as of the close of his
taxable year, provided that if the taxpayer dies during his taxable
year such determination shall be made as of the time of such death
and, provided further, that a taxpayer legally separated from his
spouse under a decree of divorce or of separate maintenance shall
not be considered as married.

Beginning with the taxable year 1944 and [thereafter] up to and
including the taxable year 1966, the amounts allowable under (a),
(b), (f) and (g) hereof shall be prorated to the date of death in the
final return of a decedent and as of the date of death the personal
exemption and dependent credit are terminated and not extended
over the remainder of the taxable year. For all taxable years begin-
ning after December 31, 1966, exemptions and credits allowable in
subsections (a), (b), (f) and (g) hereof may be claimed in full on
the final return of the decedent without proration to the date of death.

294.

(d)  Death of Taxpayer.—In the event of the death of a taxpayer,
a final return shall be filed in accordance with the provisions of sub-
section (a) by the executor, administrator or personal representative
of his or her estate. Such final return may be filed jointly with the
surviving spouse or his or her representative, provided that both the
surviving spouse or his or her representative and the executor, ad-
ministrator or personal representative of the decedent's estate shall
execute such joint return. The full amount of any refund of taxes
payable on a return filed jointly with a decedent shall, in the absence
of the appointment of an executor or administrator of the decedent's
estate, be made payable to the surviving spouse in his or her separate
capacity; otherwise, the full refund shall be made to the estate of the
decedent.

305.

All returns of income shall be made on or before the 15th day of
April succeeding the taxable year except that such returns, if made