Ch. 551

LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall

take effect July 1, 1987 and shall apply to transfers of

decedents dying on or after that date.

Approved May 14, 1987.

CHAPTER 551

(House Bill 1250)

BY adding to

Article - Estates and Trusts

Section 2-102(d)

Annotated Code of Maryland

(1974 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 153, 160, 161, 163, and 173

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY repealing

Article 81 - Revenue and Taxes

Section 159

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Estates and Trusts

AN ACT concerning

Administration of Estates - Jurisdiction of Orphans' Court

FOR the purpose of giving the orphans' court exclusive
jurisdiction over the opening of an estate; repealing
provisions that relate to the administration of estates by
the circuit court; clarifying that under certain
circumstances certain courts exercise the jurisdiction of
the orphans' courts; and deleting a certain provision
concerning the circuit court from the inheritance tax laws.

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