1064

LAWS OF MARYLAND

Ch. 111

3-203.

(a)    Instead of property left to him by will, the
surviving spouse may elect to take [the share which he might
take in intestacy under § 3-102] A ONE-THIRD SHARE OF THE
NET ESTATE IF THERE IS ALSO A SURVIVING ISSUE, OR A ONE—HALF
SHARE OF THE NET ESTATE IF THERE IS NO SURVIVING ISSUE.

(b)    The surviving spouse who makes this election may
not take more than [the share described in § 3—102 (d)] A
ONE-HALF SHARE OF THE NET ESTATE.

(C) FOR THE PURPOSES OF THIS SECTION, THE NET ESTATE
SHALL BE CALCULATED WITHOUT A SEDUCTION FOR THE TAX AS
DEFINED IN §11-109.

SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act apply only to the estates of
decedents dying on or after July 1, 1978.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved April 11, 1978.

CHAPTER 112

(House Bill 257)

AN ACT concerning

Use Tax — License Fee

FOR the purpose of increasing the license fee payable by a
use tax vendor to the Comptroller; correcting language;
and repealing obsolete provisions.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 395, 396, and 397

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

395.