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Session Laws, 2006
Volume 750, Page 166   View pdf image
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2006 LAWS OF MARYLAND CHAPTER 30 (Senate Bill 545)
Ch. 30
AN ACT concerning Inheritance Tax - Exemption for Property Passing to Family Partnership or Limited Liability Company FOR the purpose of providing an exemption from the inheritance tax for certain
property passing to or for the use of certain partnerships or limited liability
companies consisting of certain family members; providing for the application of
this Act; and generally relating to an exemption under the inheritance tax for
certain property passing to or for the use of certain partnerships or limited
liability companies consisting of certain family members. BY repealing and reenacting, with amendments,
Article - Tax - General
Section 7-203(b)
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 7-203. (b) (1) (i) In this subsection the following words have the meanings
indicated. (ii) "Child" includes a stepchild or former stepchild. (iii) "Parent" includes a stepparent or former stepparent. (2) The inheritance tax does not apply to the receipt of property that
passes from a decedent to or for the use of: (i) a grandparent of the decedent; (ii) a parent of the decedent; (iii) a spouse of the decedent; (iv) a child of the decedent or a lineal descendant of a child of the
decedent; (v) a spouse of a child of the decedent or a spouse of a lineal
descendant of a child of the decedent; (vi) a brother or sister of the decedent; or
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Session Laws, 2006
Volume 750, Page 166   View pdf image
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