VETOES

SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of
this Act shall take effect October 1, 1989, contingent on the
taking effect of Chapter ___ (S.B. 1) of the Acts of the General

Assembly of 1989. However, if Chapter ___ does not become

effective, then Section 2 of this Act may not take effect and
shall be null and void without the necessity of further action by
the General Assembly.

May 25, 1989

The Honorable Thomas V. Mike Miller, Jr.

President of the Senate

State House

Annapolis, Maryland 21401

Dear Mr. President:

In accordance with Article II, Section 17 of the Maryland
Constitution, I have today vetoed Senate Bill 295.

This bill reforms the death tax laws consistent with the
recommendations from the 1988 Interim work of the Joint
Subcommittee on Death Taxes.

House Bill 372, which was passed by the General Assembly and
signed by me on May 25, 1989, accomplishes the same purpose.
Therefore, it is not necessary for me to sign Senate Bill 295.

Sincerely,

William Donald Schaefer

Governor

Senate Bill No. 295

AN ACT concerning

Death Taxes

for the purpose of repealing the tax on commissions of personal
representatives of decedents' estates; altering probate fees
of the registers of wills; altering the maximum commissions
allowable to personal representatives of decedents' estates;
altering a timing requirement for payment of the Maryland
estate tax; imposing an income tax on the income of estates;
exempting from the inheritance tax the receipt of certain
income; requiring a tax collector to pay interest on certain

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