WILLIAM DONALD SCHAEFER, Governor

refunds of the Maryland generation-skipping transfer tax;
providing for the administration of estates and certain
taxes with respect to decedents dying before a certain date;
defining certain terms; providing for the effective dates
and application of the provisions of this Act; and generally
relating to the tax on commissions, probate fees, the
Maryland estate tax, the Maryland generation-skipping
transfer tax, and inheritance taxes, and income taxation of
estates.

BY repealing

Article - Tax - General

Section l-101(v); 2-1501 and 2-1502 and the subtitle
"Subtitle 15. Tax on Commissions Revenue
Distribution"; and 7-501 through 7-507, inclusive,
and the subtitle "Subtitle 5. Tax on Commissions of
Personal Representatives"

Annotated Code of Maryland

(1988 Volume)

BY repealing and reenacting, with amendments,

Article 90 - Sureties

Section 5

Annotated Code of Maryland

(1985 Replacement Volume and 1988 Supplement)

BY repealing and reenacting, with amendments,

Article - Estates and Trusts

Section 2-206, 6-102(b)(l) and (h)(2), 7-307, and 7-601(b)

and (d)
Annotated Code of Maryland
(1974 Volume and 1988 Supplement)

BY repealing

Article - Estates and Trusts

Section 5-606

Annotated Code of Maryland

(1974 Volume and 1988 Supplement)

BY adding to

Article - Estates and Trusts

Section 5-606

Annotated Code of Maryland

(1974 Volume and 1988 Supplement)

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