WILLIAM DONALD SCHAEFER, Governor Ch. 656

13-901.

(d) A claim for refund of Maryland estate tax or Maryland
generation-skipping transfer tax may be filed by a claimant
required to pay the tax if:

(1)  the Maryland estate tax is decreased as a result
of:

(i) a decrease in the federal estate tax on the
estate; or

(ii) an inheritance tax payment made after a
Maryland estate tax payment; or

(2)  the Maryland generation-skipping transfer tax is
decreased as a result of a decrease in the federal
generation-skipping transfer tax on the generation-skipping
transfer.

SECTION 3. AND BE IT FURTHER ENACTED, That except as
provided in Section 4 of this Act, this Act shall take effect
July 1, 1989 and shall be applicable to persons dying on or after
July 1, 1989. Those statutes in effect on June 30, 1989 shall
govern the administration, on and after July 1, 1989, of estates
of persons who died before July 1, 1989 and the imposition, rate,
administration, and distribution of revenue, on and after July 1,
1989, of the tax on commissions of personal representatives, the
Maryland estate tax, the income tax, and the inheritance tax with
respect to estates of persons who died before July 1, 1989.

SECTION 4. AND BE IT FURTHER ENACTED, That the changes made
under this Act to §§ 7-203, 10-101, and 10-212 of the Tax -
General Article, making estates subject to the income tax and
exempting the income of estates from the inheritance tax, shall
take effect January 1, 1990 and shall be applicable only to
estates of persons dying on or after January 1, 1990. Those
statutes in effect on December 31, 1989 shall govern the
imposition, rate, and administration, on and after January 1,
1989, of the income tax and the inheritance tax with respect to
estates of persons who died after June 30, 1989 but before
January 1, 1990.

Approved May 25, 1989.

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