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Session Laws, 1997
Volume 795, Page 4477   View pdf image
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PARRIS N. GLENDENING, Governor                             S.B. 508

FOR the purpose of changing certain fees charged for the administration of an estate in
probate and for guardianship proceedings; altering the fee for administration of
certain estates by a foreign personal representative; repealing a certain codified
form; codifying a certain form; establishing net value of an asset rather than gross
value of an asset as the method of valuation used for small estates; eliminating the
authority of the Motor Vehicle Administration to transfer title of certain motor
vehicles under certain circumstances; eliminating the authority of the United States
Coast Guard or the State Department of Natural Resources to transfer the
certificate of registration for a boat or vessel under certain circumstances; allowing
certain property included in an estate to be valued using the full cash value of the
property for tax purposes; authorizing payment, without court approval, of certain
commissions and fees for the administration of certain estates under certain
circumstances; exempting certain assets from inheritance taxation; changing the
inheritance tax rate for property passing to certain persons; making certain stylistic
changes; and generally relating to fees and procedures for the administration of and
taxation of estates.

BY repealing and reenacting, without amendments,
Article - Estates and Trusts
Section 2-206(a)
Annotated Code of Maryland
(1991 Replacement Volume and 1996 Supplement)

BY repealing and reenacting, with amendments,
Article - Estates and Trusts

Section 2-206(c) through (p), 5-206, 5-601, 7-202, and 8-106
Annotated Code of Maryland
(1991 Replacement Volume and 1996 Supplement)

BY repealing

Article - Estates and Trusts

Section 5-608

Annotated Code of Maryland

(1991 Replacement Volume and 1996 Supplement)

BY adding to

Article - Estates and Trusts

Section 7-604

Annotated Code of Maryland

(1991 Replacement Volume and 1996 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 7-203(g) and 7-204
Annotated Code of Maryland

- 4477 -

 

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Session Laws, 1997
Volume 795, Page 4477   View pdf image
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