2006 Regular Session

HOUSE BILL 371

File Code: Estates and Trusts
Sponsored By:
Delegates Aumann, Bates, Boteler, DeBoy, Eckardt, Elliott, Elmore, Frank, Haddaway, Hogan, Kelly, Kohl, Krebs, Leopold, Mayer, McDonough, McKee, Miller, Minnick, O'Donnell, Shank, Shewell, Sossi, Stocksdale, Stull, Trueschler, Walkup, Weir, and Weldon
Entitled:
Estates and Trusts - Information Provided to Register of Wills - Payment of Inheritance Tax

Synopsis:

Requiring a personal representative to advise a register of wills whether specified heirs or legatees of a decedent are lineal descendants and exempt from paying inheritance tax by recording the information on a specified list filed with the register; requiring a recipient of specified property that passes from a decedent to present specified information to a person who distributes the property before that property may be distributed; and providing for the application of the Act.

History by Legislative Date

House Action
1/26
First Reading Judiciary
2/1
Hearing 2/14 at 1:00 p.m.
2/20
Unfavorable Report by Judiciary
Senate Action
No Action

Sponsored by:

Delegate Susan L. M. Aumann, District 42
Delegate Gail H. Bates, District 9A
Delegate Joseph C. Boteler, III, District 8
Delegate Steven J. DeBoy, Sr., District 12A
Delegate Adelaide C. Eckardt, District 37B
Delegate Donald B. Elliott, District 4B
Delegate D. Page Elmore, District 38A
Delegate William J. Frank, District 42
Delegate Jeannie Haddaway, District 37B
Delegate Patrick N. Hogan, District 3A
Delegate Kevin Kelly, District 1B
Delegate Sheryl Davis Kohl, District 34A
Delegate Susan W. Krebs, District 9B
Delegate John R. Leopold, District 31
Delegate Wm. Daniel Mayer, District 28
Delegate Pat McDonough, District 7
Delegate Robert A. McKee, District 2A
Delegate Warren E. Miller, District 9A
Delegate Joseph J. Minnick, District 6
Delegate Anthony J. O'Donnell, District 29C
Delegate Christopher B. Shank, District 2B
Delegate Tanya T. Shewell, District 5A
Delegate Richard A. Sossi, District 36
Delegate Nancy R. Stocksdale, District 5A
Delegate Paul S. Stull, District 4A
Delegate John G. Trueschler, District 42
Delegate Mary Roe Walkup, District 36
Delegate Michael H. Weir, Jr., District 6
Delegate Richard B. Weldon, Jr., District 3B

Bill indexed under the following Subjects:

ESTATES AND TRUSTS
EXEMPTIONS
INHERITANCE TAX
PERSONAL REPRESENTATIVES
REGISTERS OF WILLS
REPORTS

Bill affects the following Statutes:

Estates and Trusts
( 7-104 )
Tax - General
( 7-201 , 7-215.1 , 7-216 , 7-224 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered