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H.B. 1219 VETOES
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a limitation on the amount of the Maryland estate tax; and applies the Act to
decedents dying after December 31, 2005.
Senate Bill 2, which was passed by the General Assembly and signed by me,
accomplishes the same purpose. Therefore, it is not necessary for me to sign House
Bill 1219.
Very truly yours,
Robert L. Ehrlich, Jr.
Governor
House Bill No. 1219
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AN ACT concerning
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Maryland Estate Tax
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FOR the purpose of altering a certain limit on the unified credit used for determining
the Maryland estate tax; altering a certain definition under the Maryland estate
tax; specifying that certain persons are required to file a Maryland estate tax
return under certain circumstances; requiring the filing of certain amended
Maryland estate tax returns under certain circumstances; authorizing the
Comptroller to extend the time to file an estate tax return under certain
circumstances; clarifying the due date for payment of the Maryland estate tax;
clarifying the apportionment of the Maryland estate tax among certain persons
in certain circumstances; providing for certain elections with respect to the
Maryland estate tax; providing a certain limitation on the amount of the
Maryland estate tax; clarifying when interest must be paid on unpaid Maryland
estate tax; providing for the assessment of a certain penalty for underpayment
of the Maryland estate tax under certain circumstances; providing certain
periods of limitations for assessment of the Maryland estate tax under certain
circumstances; providing for the application of this Act; defining a certain term;
and generally relating to the Maryland estate tax.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 7-309(b)(3) 7-301(b), 7-302, 7-305, 7-306, 7-307(d), 7-308(b), 7-309,
13-601(d), and 13-1101
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
BY adding to
Article - Tax - General
Section 7-305.1 and 13-716
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:
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- 3804 -
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