WILLIAM DONALD SCHAEFER, Governor                   Ch. 643

Except as otherwise provided in this title[, the

administration on or after July 1, 1974 of estates of persons who
died before July 1, 1974 shall be governed by those statutes in
effect before July 1, 1974, and the administration on or after
January 1, 1970 of estates of persons who died before January 1,
1970 shall be governed by those statutes in effect before January
1, 1970]:

(1) THOSE STATUTES IN EFFECT BEFORE JANUARY 1, 1989
SHALL GOVERN THE ADMINISTRATION ON AND AFTER JANUARY 1, 1989 OF
ESTATES OF PERSONS WHO DIED BEFORE JANUARY 1, 1989;

(2) THOSE STATUTES IN EFFECT BEFORE JULY 1, 1974
SHALL GOVERN THE ADMINISTRATION ON AND AFTER JULY 1, 1974 OF
ESTATES OF PERSONS WHO DIED BEFORE JULY 1, 1974; AND

(3) THOSE STATUTES IN EFFECT BEFORE JANUARY 1, 1970
SHALL GOVERN THE ADMINISTRATION ON AND AFTER JANUARY 1, 1970 OF
ESTATES OF PERSONS WHO DIED BEFORE JANUARY 1, 1970.

Article - Estates and Trusts

15-309.

This subtitle does not affect any obligation of a
corporation or transfer agent with respect to estate,
inheritance, succession, GENERATION-SKIPPING TRANSFER, or other
taxes imposed by the laws of this State.

Article - Tax - General

1-101.

(M) "MARYLAND GENERATION-SKIPPING TRANSFER TAX" MEANS THE
TAX IMPOSED UNDER TITLE 7, SUBTITLE 4 OF THIS ARTICLE.

2-102.

In addition to the duties set forth elsewhere in this
article and in other articles of the Code, the Comptroller shall
administer the laws that relate to:

(1)  the admissions and amusement tax;

(2)  the alcoholic beverage tax;

(3)  the income tax;

(4)  the Maryland estate tax;

(5)  THE MARYLAND GENERATION-SKIPPING TRANSFER TAX;

(6)  the motor carrier tax;

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