Ch. 656

LAWS OF MARYLAND

[(2) "Death taxes", unless expressly provided
otherwise, does not include the tax on commissions.]

7-203.

(C-1) THE INHERITANCE TAX DOES NOT APPLY TO THE RECEIPT OF
INCOME ACCRUED AND COLLECTED BY THE ESTATE AFTER THE DEATH OF THE
DECEDENT.

7-305.

(a) The person responsible for filing the federal estate
tax return shall file a Maryland estate tax return with the
register [15] 9 months after the date of the death of a decedent.

7-309.

[(a)] If Congress passes an act that repeals the federal
credit under § 2011 of the Internal Revenue Code and does not
enact a similar statute as a substitute:

(1)  the provisions of this subtitle that are in
effect before the passage of the Act of Congress shall apply with
respect to a decedent who died before the end of the period
covered by a budget bill that the General Assembly passed before
the effective date of the Act of Congress; and

(2)  this subtitle is void with respect to a decedent
who dies after the effective date of the Act of Congress.

[(b) The person required to pay the Maryland estate tax
under subsection (a)(1) of this section shall pay the tax within
1 year after the date of death of the decedent.]

10-101.

(d)(1) "Fiduciary" means a person holding the legal title
to property for the use and benefit of another person.

(2) "FIDUCIARY" INCLUDES:

(I) A PERSONAL REPRESENTATIVE; AND

(II) EXCEPT AS PROVIDED IN PARAGRAPH (3) OF
THIS SUBSECTION, A TRUSTEE.

[(2)](3) "Fiduciary" does not include:

(i) an agent holding custody or possession of
property that the principal of the agent owns;

(ii) a guardian, as defined in THE 13-101 of the
Estates and Trusts Article;

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