ROBERT L. EHRLICH, JR., Governor                             Ch. 145

Approved April 27, 2004.

CHAPTER 145
(Senate Bill 860)

AN ACT concerning

Inheritance Tax - Former Stepchildren and Former Stepparents of a

Decedent

FOR the purpose of including defining certain terms for purposes of certain
inheritance tax exemptions to include former stepchildren and former
stepparents within an exemption under the inheritance tax for certain property
that passes from a decedent to or for the use of certain relatives of a decedent or
to or for the use of a corporation owned by certain relatives of a decedent;
altering a certain exemption under the inheritance tax to include spouses and
lineal descendants of certain individuals within the exemption; providing for the
application of this Act; and generally relating to the inheritance tax treatment of
certain property passing from a decedent to or for the use of former stepchildren
or former stepparents certain relatives of a decedent.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 7-203(b)
Annotated Code of Maryland
(1997 Replacement Volume and 2003 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) (1) (I) IN THIS SUBSECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(II)     "CHILD" INCLUDES A STEPCHILD OR FORMER STEPCHILD.

(III)   "PARENT" INCLUDES A STEPPARENT OR FORMER STEPPARENT.

(2)      The inheritance tax does not apply to the receipt of property that
passes from a decedent to or for the use of:

(1) (I) a grandparent of the decedent;

(2)     (II) a parent of the decedent;
(3) (III) a spouse of the decedent;

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