4298

LAWS OF MARYLAND

Ch. 779

BY repealing and reenacting, with amendments,

Article - Estates and Trusts

Section 5-601

Annotated Code of Maryland

(1974 Volume and 1981 Supplement)

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

Article - Estates and Trusts

5-601.

(A)   If the property of the decedent subject to
administration in Maryland is established to have a gross
value of [$7,500] $10,000 or less, the estate may be
administered in accordance with the provisions of §§ 5-602
through 5-607. A CLASS A (PASSENGER) VEHICLE OPERATED FOR
PERSONAL USE IS EXCLUDED FROM THE COMPUTATION OF CROSS
VALUE.

(B)  An inheritance tax is not due or payable on a
distribution from such estate.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 780

(Senate Bill 10)

AN ACT concerning

Alcoholic Beverages - Taxes

FOR the purpose of altering the tax imposed on certain
alcoholic beverages in this State; providing for a
certain tax on certain wineries producing fermenting
wine from agricultural products grown in this State;
providing for the payment by the Comptroller of certain
revenue; and clarifying language; and providing a
termination date for this Act.

BY repealing and reenacting, with amendments,