Ch. 2

LAWS OF MARYLAND

(D) APPLICABLE RATE BEFORE JUNE 1, 1975.

IF A DECEDENT DIED ON OR BEFORE MAY 31, 1975, THE RATE OF
THE INHERITANCE TAX IS THE RATE IN EFFECT ON THE DATE OF THE
DECEDENT'S DEATH.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to clarify a term of art that is used
in describing the value of a decedent's estate. For a
discussion of "clear value", see Bouse v. Hutzler, 180
Md. 682, 686 (1942).

Subsections (b) through (d) of this section are new
language derived without substantive change from
former Art. 81, § 149(b), (c), and, as it related to
tax rates, (a) and the second sentence of § 150(b)
and, as it related to tax rates, the first sentence of
(a).

The introductory language of subsection (b) of this
section, "[e]xcept as provided in subsection (c) of
this section", is substituted for the former
enumeration of those individuals who are subject to
the 1% tax rate under subsection (c) of this section,
for brevity.

In subsection (c)(1)(i) of this section, the word
"grandparent" is substituted for the former words
"grandfather" and "grandmother", for brevity.
Similarly, in subsection (c)(1)(ii) of this section,
the word "parent" is substituted for the former words
"father" and "mother" and, in subsection (c)(l)(iii)
of this section, the word "spouse" is substituted for
the former words "husband" and "wife".

In subsection (c)(l)(vi) of this section, the former
reference to the "value of a bequest made of assets"
is deleted as unnecessary in light of the defined term
"clear value".

In subsection (c)(2) of this section,     the former

references to "any amount in excess of that   amount to

be taxed at the collateral rate provided in   § 150" are
deleted as surplusage.

Also in subsection (c)(2) of this section, the former
phrases "at the death of the decedent" are deleted as
surplusage.

The Tax - General Article Review Committee notes that
the General Assembly may wish to consider with regard
to subsection (c)(2) of this section: (1) whether all
other property that passes from a decedent to the
spouse of a lineal descendant of the decedent also
should be entitled to the 1% lineal rate; and (2)

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