Ch. 146                                    2004 LAWS OF MARYLAND

(4) (IV) a child OF THE DECEDENT or other A lineal descendant of A
CHILD OF the decedent;

(5) (V) a spouse of a child OF THE DECEDENT or other A SPOUSE OF A
lineal descendant OF A CHILD OF of the decedent;

(6) a stepparent [or], stepchild, FORMER STEPPARENT, OR FORMER
STEPCHILD of the decedent;

(7) (VI) a brother or sister of the decedent; or

(8) (VII) a corporation if all of its stockholders consist of the surviving
spouse, parents, stepparents, stepchildren, FORMER STEPPARENTS, FORMER
STEPCHILDREN, brothers, sisters, and lineal descendants of the decedent and spouses
of the lineal descendants INDIVIDUALS SPECIFIED IN ITEMS (I) THROUGH (VI) OF THIS
PARAGRAPH.
SECTION 2. AND BE IT FURTHER ENACTED, That the provisions of §
7-203(b)(l) of the Tax - General Article as enacted under this Act are intended to be
corrective and clarifying in nature and shall be applicable retroactively.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2004, and, except as provided in Section 2 of this Act, shall be applicable
to all decedents dying on or after July 1, 2004.

Approved April 27, 2004.

CHAPTER 146
(Senate Bill 881)

AN ACT concerning

State's Right of Recovery - Grant Programs - Exemption for Lease of

Federal Land

FOR the purpose of exempting real property leased from the federal government from
the State's right to recover, under certain circumstances, certain funds
disbursed to certain community mental health, addiction, and developmental
disabilities facilities grant programs; exempting real property leased from the
federal government from the State's right, under certain circumstances, to
create a lien against real property for certain community mental health,
addiction, and developmental disabilities facilities grant programs; making
conforming changes; and generally relating to exempting property leased from
the federal government from the State's right to recover funds disbursed to
grant programs or to create a lien against the property.

BY repealing and reenacting, with amendments,
Article - Health - General
Section 24-606

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