WILLIAM DONALD SCHAEFER, Governor

real property, the commissions paid to the real estate broker are
an expense of administration and may not be deducted from the
commissions allowed by the court to the personal representative
in accordance with subsection (a) OF THIS SECTION.

Article - Tax - General

7-101.

(c) [(1)] "Death taxes" means any estate, inheritance,
legacy, succession, or generation-skipping transfer tax imposed
by a state.

[(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:

- 4593 -