WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

exempt from the inheritance tax. As to the background
of this exemption, see 60 Op. Att'y Gen. 701 (1975);
56 Op. Att'y Gen. 368 (1971); 52 Op. Att'y Gen. 403
(1967); 51 Op. Att'y Gen. 407 (1966); 41 Op. Att'y
Gen. 384 (1956); 22 Op. Att'y Gen. 749 (1937); and 21
Op. Att'y Gen. 701 (1936).

Subsection (j)(3)(ii) of this section is new language
added to avoid negating the exclusion for property
passing by right of survivorship by including the
property, inadvertently, under subsection (j)(3) of
this section.

In subsection (b) of this section, the former phrase
"which is available in both testate and intestate
estates" is deleted as surplusage.

In subsection (e)(1) of this section, the reference to
an organization that is "exempt from taxation under §
501(c)(3) of the Internal Revenue Code" is substituted
for the former enumeration of the qualifications of
nonprofit corporations, for clarity and brevity.

In subsection (e)(1)(iii)1. of this section, the
former references to "legacy, inheritance, [or]
succession ... tax of any character" is deleted as
included in the defined term "death taxes".

In subsection (e)(2) of this section, the former
reference to "constru[ing]" the hospital as an exempt
entity is deleted as surplusage.

In the introductory language of subsection (f) of this
section, the reference to a law in existence "on the
date of the decedent's death" is substituted for the
former references to a law in existence "at the time
of the distribution, transfer or other disposition of
such personal property of such decedent in Maryland"
and "at the time of such distribution, transfer or
other disposition", for clarity and brevity.

Also in the introductory language of subsection (f) of
this section, the former reference to a "territory of
the United States" and the second sentence of former
Art. 81, § 174, which included possessions and the
District of Columbia, are deleted as included in the
defined term "state".

Also in the introductory language of subsection (f) of
this section, the former parenthetical phrase
"including also therein mortgages upon real or
personal property located within the State of
Maryland" is deleted as included in the term "personal
property".

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