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PARRIS N. GLENDENING, Governor H.B. 13
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(ii) uncollectible.
[(b) (1) Except as otherwise provided in this subsection, a lien for unpaid
inheritance tax:
(i) arises on the date of distribution; and
(ii) continues for 4 years.
(2) If the property is subject to a special valuation under § 7-211 of this
article, a lien:
(i) arises on the date on which the interest in the property vests in
possession; and
(ii) continues for 4 years.
(3) If the unpaid inheritance tax is attributable to the disqualification of
property that was qualified for special valuation or exemption under § 7-211 of this
article, the lien:
(i) arises on the date on which the decedent died; and
(ii) continues for 20 years.]
13-901.
(d) A claim for refund of Maryland estate tax or Maryland
generation skipping transfer tax may be filed by a claimant required to pay the tax if:
(1) the Maryland estate tax is decreased as a result of[:
(i)] a decrease in the federal estate tax on the estate[; or
(ii) an inheritance tax payment made after a Maryland estate tax
payment]; or
(2) the Maryland generation skipping transfer tax is decreased as a
result of a decrease in the federal generation skipping transfer tax on the
generation skipping transfer.
13-1104.
(d) A claim for refund of Maryland estate tax[, inheritance tax,] or Maryland
generation skipping transfer tax may not be filed after 8 years from the date of the
event that caused the refund.
SECTION 4. 5. AND BE IT FURTHER ENACTED, That Section(s) 7-228 and
7-231(e) of Article—Tax—General of the Annotated Code of Maryland be repealed
and reenacted, with amendments, and transferred to be Section(s) 2-213 of Article—
Estates and Trusts of the Annotated Code of Maryland, to read as follows:
Article—Estates and Trusts
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- 4231 -
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