Ch. 2

LAWS OF MARYLAND

(4) JOINTLY BY THE PERSONAL REPRESENTATIVE OF THE
INDIVIDUAL'S ESTATE AND THE PERSONAL REPRESENTATIVE OF THE
DECEASED SPOUSE'S ESTATE.

REVISOR'S NOTE: Subsections (a), (b), and (c)(1), (3), and
(4) of this section are new language derived without
substantive change from former Art. 81, § 294(c) and
the first sentence and the first clause of the second
sentence of (d).

Subsection (c)(2) of this section is new language
added to clarify that a surviving spouse is allowed to
file a joint return when a personal representative has
not been appointed.

In subsections (a) through (c) of this section, the
reference to an "individual required to file an income
tax return" is substituted for the former words
"taxpayer" and "person", to encompass situations in
which an individual who has no tax liability must file
a return.

The introductory clause of subsection (a) of this
section, "[e]xcept as otherwise provided in this
section", is added for clarity.

In subsection (b)(1) of this section, the word
"parent" is added for clarity. As to a parent's
status as a "natural guardian" of a minor, see FL §
5-203.

Also in subsection (b)(1) of this section, the word
"minor" is substituted for the former phrase "person
under eighteen years of age", for clarity and brevity.
As to "minor", see Art. 1, § 24 and ET § 13-101.

In subsection (b)(2) of this section, the phrase "as
defined in § 13-101 of the Estates and Trusts Article"
is added to modify "disabled person", for clarity.
Therefore, the former term "incompetent" is deleted as
unnecessary.

Also in subsection (b)(2) of this section, the former
reference to "committee or trustee" is deleted as
unnecessary in light of the use of the term
"guardian". As to "guardian", see ET § 13-101.

In subsection (c)(1) of this section, the former
references to an "executor" or "administrator" are
deleted as included in the term "personal
representative". As to "personal representative", see
Art. 1, § 5 of the Code.

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