Ch. 811 MARVIN MANDEL, Governor 1671
Section 31 thereof, and to read as follows:
32.
WHENEVER THE COURT SHALL GRANT A DECREE OF FINAL
[[DIVORCE, SUCH DECREE SHALL INCLUDE, AS THE OPTION OF
THE WOMAN, A PROVISION THAT SHE SHALL BE RESTORED TO
HER MAIDEN NAME. NO FURTHER ACTION NEED BE INSTITUTED
FOR THE MAIDEN NAME RESTORATION. THEREAFTER, BY PRO SE
PETITION TO THE COURT, SHE SHALL BE RESTORED TO THE USE
OF HER MAIDEN NAME.]] DIVORCE. THE DECREE MAY INCLUDE A
RESTORATION OF THE WOMAN'S FORMER NAME.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.
Approved May 24, 1973.
CHAPTER 812
(House Bill 889)
AN ACT to repeal and re-enact, with amendments, Sections 149 and 150 of
Article 81 of the Annotated Code of Maryland (1969 Replacement Volume),
title "Revenue and Taxes," subtitle "Inheritance Tax," subheading "In
General," to provide for inclusion of stepchildren and step-parents in the class
of persons entitled to pay a one percent inheritance tax, [[if such persons are
specifically provided for in a testamentary instrument,]] and to further provide
for inclusion of the spouse of a lineal descendant who is joint owner of a savings
account with the decedent, as to be included in the class of lineal descendants
for the purpose of inheritance tax.
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 149 and 150 of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), title "Revenue and Taxes," subtitle
"Inheritance Tax," subheading "In General," be and they are hereby repealed and
re-enacted, with amendments, to read as follows:
149.
There is hereby levied and imposed a tax at the rate of one per centum on every
one hundred dollars of the clear value of any and all property, having a taxable
situs in this State, passing at the death of any resident or nonresident decedent, in
trust or otherwise, to or for the use of the father, mother, husband, wife, children,
[or] lineal descendants of such decedent OR ANY STEP-CHILD OR
STEP-PARENT [[WHO IS SPECIFICALLY PROVIDED FOR IN A WILL
OR OTHER TESTAMENTARY INSTRUMENT]] OF THE DECEDENT;
AND BE IT FURTHER PROVIDED THAT ANY PERSON WHO IS A
SPOUSE OF A LINEAL DESCENDANT OF THE DECEDENT, SHALL
ONLY BE SUBJECT TO A ONE PERCENT TAX ON A SINGLE JOINT
SAVINGS ACCOUNT WHICH HAS LESS THAN TWO THOUSAND
DOLLARS DEPOSITED THEREIN.
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