2006 Regular Session

HOUSE BILL 554

File Code: Taxes - Miscellaneous
Sponsored By:
Chairman, Ways and Means Committee (By Request - Departmental - Comptroller)
Entitled:
Maryland Estate Tax

Synopsis:

Clarifying Maryland law to reflect the partial decoupling of the Maryland estate tax from the federal estate tax; clarifying who must file a Maryland estate tax return; specifying that an individual is required to file an amended Maryland estate tax return under specified conditions and within a specified time frame; establishing the provisions under which an individual may receive an extension on the deadline to file a Maryland estate tax return; providing for specified elections under the Maryland estate tax; etc.

History by Legislative Date

House Action
2/1
First Reading Ways and Means
2/22
Hearing 3/8 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Ways & Means Comm., Chairman
Departmental
Comptroller of MD

Bill indexed under the following Subjects:

COMPTROLLER
ESTATES AND TRUSTS
FEDERAL GOVERNMENT
INTEREST
PENALTIES
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.

Bill affects the following Statutes:

Tax - General
( 7-301 , 7-302 , 7-305 , 7-305.1 , 7-306 , 7-307 , 7-308 , 7-309 , 13-601 , 13-716 , 13-1101 )

Documents:

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