WILLIAM DONALD SCHAEFER, Governor Ch. 643

(b) This   section does not apply to:

(1)  the alcoholic beverage tax;

(2)  the boxing and wrestling tax; [or]

(3)  the Maryland estate tax; OR

(4)  THE MARYLAND GENERATION-SKIPPING TRANSFER TAX.
13-1024.

(a)  A person who willfully or with the intent to evade
payment of a tax under this article or to prevent the collection
of a tax under this article fails to provide information as
required under this article or provides false or misleading
information is guilty of a misdemeanor and, on conviction, is
subject to a fine not exceeding $5,000 or imprisonment not
exceeding 18 months or both.

(b)  A prosecution under this section does not bar a
prosecution for perjury.

(c)  This section does not apply to:

(1)  the alcoholic beverage tax;

(2)  the boxing and wrestling tax; [or]

(3)  the Maryland estate tax; OR

(4)  THE MARYLAND GENERATION-SKIPPING TRANSFER TAX.
13-1104.

(d)     A claim for refund of Maryland estate tax OR MARYLAND
GENERATION-SKIPPING TRANSFER TAX may not be filed after 3 years
from the date of the event that caused the refund.

SECTION 5. AND BE IT FURTHER ENACTED, That Section(s)

1-101(j); 2-1501, 2-1502, and the subtitle "Subtitle

15. Inheritance Tax Revenue Distribution"; and 7-201 through
7-225, inclusive, 7-231(a) through (d), inclusive, 7-232 through
7-234, inclusive, and the subtitle "Subtitle 2. Inheritance Tax"

of Article - Tax - General of the Annotated Code of Maryland (as

enacted by Chapter ___ (S.B. 1) of the Acts of the General

Assembly of 1988 and Section 4 of this Act and Section(s)

2-206(o), 5-505, and 7-307 of Article - Estates and Trusts of the

Annotated Code of Maryland (as enacted by Sections 1 and 4 of
this Act) be repealed.

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