Ch. 2

LAWS OF MARYLAND

In subsection (f)(1)(i) and (ii) of this section, the
former parenthetical references to exceptions for
"tangible personal property having an actual situs in
such state or territory or foreign country" are
deleted as surplusage.

Also in subsection (f)(1)(i) and (ii) of this section,
the former references to "transfer tax[es] ... of
[any] character" are deleted as surplusage.

In subsection (f)(1)(ii) of this section, the
reference to a "reciprocal exemption ... similar to
the exemption allowed under this subsection" is
substituted for the former reference to an "exemption
provision under which residents of Maryland are
exempted ... provided the State of Maryland allows a
similar exemption to residents of the state, territory
or country of residence of the decedent", for clarity.

In subsection (g) of this section, the former phrase
"or interest therein" is deleted as surplusage.

In subsection (i) of this section, the former phrase
"by escheat or otherwise", which described the means
of property passing to a government, is deleted as
surplusage.

In subsection (j) of this section, the former
references to joint interests in a "freeshare account
...", in "moneys on deposit", and in a "registered
bond" are deleted as included in the reference to "an
interest in property" that is held jointly by spouses
and passing by right of survivorship.

Also in subsection (j) of this section, the former
reference to "the tax imposed by § 150 of this
subtitle" is deleted as surplusage since a surviving
spouse is not taxed at the rate for a collateral
descendant.

The fourth sentence and the exception provision in the
third sentence of former Art. 81, § 151, which
provided that the authority to designate certain
beneficiaries does not constitute dominion and that
payments of annuities, benefits, or pension payments
are not subject to tax if they are not subject to
federal estate tax, are deleted as unnecessary in
light of the broad provisions of subsection (a) of
this section.

The third sentence of former Art. 81, § 174, which
specified that the former section should not be
construed as imposing taxation, is deleted as
surplusage.

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