S.B. 496

VETOES

53.

(a) The provisions of the foregoing sections in this subtitle shall only apply to
Allegany, Baltimore, Cecil, Harford, Queen Anne's and Washington Counties, but the
powers conferred by virtue hereof upon members of fire companies shall not apply or be
exercised in incorporated cities, towns or villages which maintain an organized or regular
police force.

(C) THE PROVISIONS OF THIS SUBTITLE ARE APPLICABLE IN CAROLINE
COUNTY, EXCEPT THAT THE DUTIES IMPOSED ON THE SHERIFFS OF THE SEVERAL
COUNTIES IN §§ 51 AND 52 OF THIS SUBTITLE ARE NOT MANDATORY ON THE SHERIFF
OF CAROLINE COUNTY.

SECTION 2. AND BE IT FURTHER ENACTED, That this, Act shall, take effect
October July 1, 1995.

May 24, 1995

The Honorable Thomas V. Mike Miller, Jr.

President of the Senate

State House                                                                                 

Annapolis MD 21401

Dear Mr. President:

In accordance with Article II, Section 17 of the Maryland Constitution, I have today
vetoed Senate Bill 496.

This bill removes gifts received during the life of the donor from the taxable estate of the
donor for apportionment purposes only.

House Bill 579, which was passed by the General Assembly and will be signed by me on
May 25, 1995, accomplishes the same purpose. Therefore, it is not necessary for me to
sign Senate Bill 496.

Sincerely,

Parris N. Glendening

Governor

Senate Bill No. 496

AN ACT concerning

Estate Taxes - Apportionment - Adjusted Taxable Gifts

FOR the purpose of confirming that apportionment of a decedent's federal and Maryland
taxes is not to be made to interests not included in the decedent's taxable estate for
federal estate purposes notwithstanding a certain case holding; confirming that an
apportionment of a decedent's federal or Maryland estate taxes may not be made to
gifts not included in the decedent's federal taxable estate; providing for the
applicability of this Act; and generally relating to apportionment of responsibility

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