Ch. 2

LAWS OF MARYLAND

In subsection (b)(1)(iii) of this section, the
reference to the total of death taxes that "actually"
has been paid is added to clarify that the payment
must be actually made and not just estimated.

Also in subsection (b)(1)(iii) of this section, the
word "unit" is substituted for the former words
"agency or official", for clarity. See the General
Revisor's Note to this article.

In subsection (c) of this section, the phrase "take or
preserve" is substituted for the former phrase "take
and preserve", for clarity.

Former Art. 62A, § 1(g), which defined "nontaxable
property", is deleted as unnecessary in light of the
revision of this section.

Defined terms: "Death taxes" § 7-101

"Estate" § 7-301 "Federal estate tax" § 7-301

"Internal Revenue Code" § 1-101

"Maryland estate" § 7-301

"Maryland estate tax" § 1-101 "Property" § 1-101

"State" § 1-101

7-305. TAX RETURN.

(A)  INITIAL RETURN.

THE PERSON RESPONSIBLE FOR FILING THE FEDERAL ESTATE TAX
RETURN SHALL FILE A MARYLAND ESTATE TAX RETURN WITH THE REGISTER
15 MONTHS AFTER THE DATE OF THE DEATH OF A DECEDENT.

(B)  AMENDED RETURN.

IF, AFTER A PERSON FILES A MARYLAND ESTATE TAX RETURN FOR AN
ESTATE, THE FEDERAL ESTATE TAX ON THAT ESTATE IS INCREASED, THE
PERSON SHALL FILE AN AMENDED MARYLAND ESTATE TAX RETURN WITH THE
REGISTER WHEN THE PERSON PAYS THE ADDITIONAL FEDERAL TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
the second sentence and the third clause of the first
sentence of former Art. 62A, § 4 and the first
sentence of § 5.

In subsection (a) of this section, the requirement to
file the return "15 months after ... the death of a
decedent" is added to state expressly when the return
is due. This addition is based on the former
requirement for payment of the amount "calculated on
the return forms". Since payment generally is
required within 15 months, the return also must be
filed then. This addition also clarifies that an

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