Ch. 546 1997 LAWS OF MARYLAND

CHAPTER 546
(House Bill 1396)

AN ACT concerning

Inheritance Tax Refunds - Limitations Period

FOR the purpose of altering the time within which a claim for refund of inheritance tax
may be filed; and providing for the application of this Act.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-1104(d)
Annotated Code of Maryland
(1988 Volume and 1996 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-1104.

(d) A claim for refund of Maryland estate tax, INHERITANCE TAX, or Maryland
generation-skipping transfer tax may not be filed after 3 years from the date of the event
that caused the refund.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1997 and shall be applicable to all decedents dying on or after July 1, 1997.

Approved May 8, 1997.

CHAPTER 547
(House Bill 1402)

AN ACT concerning

State Board of Well Drillers — Licensing - Examinations

FOR the purpose of authorizing the State Board of Well Drillers to supplement written
examinations of applicants for a well driller license with oral or practical
examinations; and generally relating to the licensing of well drillers.

BY repealing and reenacting, with amendments,
Article - Environment
Section 13-304
Annotated Code of Maryland

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