1672                                     LAWS OF MARYLAND                                 Ch. 813

150.

There is hereby levied and imposed a tax at the rate of seven and one-half 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 any person or
persons other than 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. [; provided] PROVIDED, however, that nothing in this
section shall apply to property passing to the State or to any county or city of the
State by escheat or otherwise, or to monies not in excess of five hundred dollars
bequeathed for the perpetual upkeep of a grave or graves. And provided further
that nothing in this section shall apply to property passing, in trust or otherwise, to
or for the use of a corporation, trust or community chest, fund, or foundation,
created or organized under the law of the United States or any state or territory or
possession of the United States, organized and operated exclusively for religious,
charitable, scientific, literary or educational purposes, including the encouragement
of art and the prevention of cruelty to children or animals, if none of the purposes
and no substantial part of the activities of which are carrying on propaganda or
otherwise attempting to influence legislation and if no part of the net earnings of
which inures to the benefit of any private shareholder or individual, and (i) if a
substantial part or all of the activities and work of which are carried on in the
State of Maryland or in the District of Columbia, or (ii) if it is a Maryland
corporation, or (iii) if the law of such jurisdiction other than Maryland does not
impose a legacy, inheritance, succession or death tax of any character in respect of
property transferred to a similar eleemosynary beneficiary organized or existing
under the law of the State of Maryland or provides for an exemption from such
taxes on such transfers on a reciprocal basis. For the purposes of this section, the
Montgomery County General Hospital, Incorporated, of Sandy Spring, Maryland,
shall be construed to be a corporation of this State, organized and operated
exclusively for charitable and educational purposes, no part of the net earnings of
which inures to the benefit of any private shareholder or individual.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973 . and shall apply to decedents dying on or after July 1, 1973.

Approved May 24, 1973.

CHAPTER 813
(House Bill 904)

AN ACT to repeal and re-enact, with amendments, Section 26-7(d) of Article 33
of the Annotated Code of Maryland (1971 Replacement Volume), title
"Election Code," subtitle "Fair Election Practices," to provide that surplus
funds from the treasury of a candidate for a county board of education may go
to the local board of education or to a charitable organization for benefit of
pupils or teachers.