Ch. 2                                    LAWS OF MARYLAND

or exhibition, and to be given to the State of Maryland for the
benefit of any and every person, partnership and corporation that
may be interested in the payment of such expenses.

Article - Estates and Trusts

3-201.

[(a)] The surviving spouse is entitled to receive an
allowance of $2,000 for [his] personal use, and an additional
allowance of $1,000 for the use of each unmarried child of the
decedent who has not attained the age of 18 years at the time of
the death of the decedent. Upon receipt of an allowance for an
unmarried child under 18 years of age of the decedent who is not
also a child of the surviving spouse, the surviving spouse shall
distribute that allowance as provided in § 13-501 of this
article.

[(b) The allowance, which is available in both testate and
intestate estates, is exempt from the Maryland inheritance tax.]

REVISOR'S NOTE: Ch. ___, Acts   of 1988, which enacted the

Tax - General Article, also   amended this section to

repeal former subsection     (b) and to make stylistic
changes.

Former subsection (b) now appears as TG § 7-102.

Article - Natural Resources

[5-219.

The Secretary shall adopt rules and regulations subject to
the review of the Joint Committee on Administrative, Executive,
and Legislative Review, to carry out the provisions of Article
81, §§ 280C and 280D of the Code, which relate to the income tax
modifications for reforestation and timber . stand improvements.]

5-219. REFORESTATION AND TIMBER STAND IMPROVEMENTS.

(A) DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  (I) "REFORESTATION" MEANS THE STOCKING OR
RESTOCKING OF AN AREA WITH FOREST TREE SPECIES.

(II) "REFORESTATION" INCLUDES:

1.  SITE PREPARATION BY MECHANICAL
OPERATION, APPLICATION OF HERBICIDES, OR PRESCRIBED BURNING;

2.  TREE PLANTING;

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