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PARRIS N. GLENDENING, Governor H.B. 13
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(1991 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article—Tax—General
Section 7-104, 7-118, 7-304, 7-305, 7-306, 13-101(c)(2), 13-302(b), 13-510(a),
13-601, 13-603, 13-701, 13-805, 13-806, 13-901(d), and 13-1104(d)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments; and transferring
Article——General
Section 7-228 and 7-231(c)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
Article—Estates and Trusts
Section 2-213
Annotated Code of Maryland
(1991 Replacement Volume and 1999 Supplement)
BY renumbering
Article - Tax - General
Section 7-203(k) and (I), respectively
to be Section 7-203(j) and (k), respectively
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
7-203.
(b) The inheritance tax does not apply to the receipt of [the family allowance
that a surviving spouse and minor children of a decedent are allowed under § 3-201 of
the Estates and Trusts Article] PROPERTY THAT PASSES FROM A DECEDENT TO OR
FOR THE USE OF:
(1) A GRANDPARENT OF THE DECEDENT:
(2) A PARENT OF THE DECEDENT;
(3) A SPOUSE OF THE DECEDENT;
(4) A CHILD OR OTHER LINEAL DESCENDANT OF THE DECEDENT;
(5) A SPOUSE OF A CHILD OR OTHER LINEAL DESCENDANT OF THE
DECEDENT;
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- 4213 -
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