HARRY HUGHES, Governor

1761

(A)   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, lineal
descendants of such decedent or any stepchild or stepparent
of the decedent.

(B)   The rate of 1 percent shall apply also to the
amount of any joint savings account passing at the death of
the decedent by survivorship to a spouse of a lineal
descendant up to an aggregate of $2,000 for all accounts
held jointly with any such spouse, any amount in excess of
that amount to be taxed at the collateral rate provided in §
150.

(C)   THE RATE OF 1 PERCENT SHALL ALSO APPLY TO THE
VALUE OF A BEQUEST MADE OF ASSETS TO A CORPORATION OF WHICH
ALL THE STOCKHOLDERS ARE LINEAL DESCENDANTS OF THE TESTATOR.

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

Approved May 29, 1979.

CHAPTER 642
(House Bill 1446)
AN ACT concerning

Trespass by Vehicle
FOR the purpose of making trespass by certain vehicles a

Off-Road Vehicles — Operation on Private Property

FOR the purpose of changing the definition "off—road
vehicle"; and providing that a person may not operate
an off—road vehicle on private property without written
permission of the owner or tenant of the property.

BY repealing and reenacting, with amendments,

Article 27 — Crimes and Punishments

Section 578

Annotated Code of Maryland

(1976 Replacement Volume and 1978 Supplement)