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Session Laws, 2006
Volume 750, Page 1330   View pdf image
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Ch. 225                                        2006 LAWS OF MARYLAND FILING THE FEDERAL ESTATE TAX RETURN SHALL COMPLETE. UNDER OATH. AND
FILE A MARYLAND ESTATE TAX RETURN WITH THE REGISTER 9 MONTHS AFTER THE
DATE OF THE DEATH OF THE DECEDENT. (C) (1) AFTER A PERSON FILES A MARYLAND ESTATE TAX RETURN. THE
PERSON SHALL FILE AN AMENDED MARYLAND ESTATE TAX RETURN WITH THE
REGISTER IF THE MARYLAND ESTATE TAX LIABILITY IS INCREASED BECAUSE OF: (I) A CHANGE IN THE FEDERAL GROSS ESTATE. FEDERAL TAXABLE
ESTATE. FEDERAL ESTATE TAX. OR OTHER CHANGE AS DETERMINED UNDER THE
INTERNAL REVENUE CODE: (II) AFTER-DISCOVERED PROPERTY: (III) A CORRECTION TO THE VALUE OF PREVIOUSLY REPORTED
PROPERTY; (IV) A CORRECTION TO THE AMOUNT OF PREVIOUSLY CLAIMED
DEDUCTIONS: OR (V) ANY OTHER CORRECTION TO A PREVIOUSLY FILED RETURN. (2) THE AMENDED RETURN SHALL BE FILED WITHIN 90 DAYS AFTER
THE LATER TO OCCUR OF THE DATE OF THE EVENT THAT CAUSED THE INCREASE IN
THE MARYLAND ESTATE TAX LIABILITY OR THE DATE ON WHICH THE PERSON
REQUIRED TO FILE AN AMENDED MARYLAND ESTATE TAX RETURN LEARNED OR
REASONABLY SHOULD HAVE LEARNED OF THE INCREASE IN THE MARYLAND ESTATE
TAX LIABILITY.
7-305.1. (A) THIS SECTION DOES NOT APPLY TO AN AMENDED ESTATE TAX RETURN. (B) (1) SUBJECT TO § 13-601 OF THIS ARTICLE. THE COMPTROLLER MAY
EXTEND THE TIME TO FILE AN ESTATE TAX RETURN UP TO 6 MONTHS, OR IF THE
PERSON REQUIRED TO FILE THE ESTATE TAX RETURN IS OUT OF THE UNITED
STATES, UP TO 1 YEAR. (2) AN ESTATE THAT IS AFFORDED A LATER DUE DATE FOR FILING THE
FEDERAL ESTATE TAX RETURN UNDER THE INTERNAL REVENUE CODE SHALL BE
AFFORDED THE SAME LATER DUE DATE FOR FILING THE MARYLAND ESTATE TAX
RETURN. (3) A REQUEST FOR AN EXTENSION OF TIME TO FILE THE MARYLAND
ESTATE TAX RETURN SHALL BE FILED ON A FORM PRESCRIBED BY THE
COMPTROLLER. 7-306. (A) Except as provided in § 7-307 of this subtitle, the person responsible for
filing the [federal] MARYLAND estate tax return UNDER § 7-305 OF THIS SUBTITLE
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Session Laws, 2006
Volume 750, Page 1330   View pdf image
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