1581

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 29, 1979.

CHAPTER 554

(House Bill 504)

AN ACT concerning

Inheritance Tax — Qualified Real Property

FOR the purpose of repealing certain provisions for
valuation of real property as farmland, for inheritance
tax purposes; providing for valuation as farmland,
woodland, or national register property, subject to
certain conditions; providing for election of this
valuation; providing for a lien for additional taxes
and, under certain conditions, payment of the tax and
release of the lien; providing for certification that
an event requiring payment of the taxes has not
occurred; and generally relating to the inheritance tax
for qualified real property.

BY repealing

Article 81 — Revenue and Taxes

Section 154

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 — Revenue and Taxes

Section 154

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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

HARRY HUGHES, Governor

"pecuniary loss" or "pecuniary benefit" rule may include

damages for mental anguish, emotional pain and suffering,

loss of society, companionship, comfort, protection, marital

care, parental care, filial care, attention, advice,

counsel, training, guidance, or education where applicable.