Requiring a person who files a Maryland estate tax return solely for the purpose of making a certain election to file the return within 2 years after the death of the decedent; clarifying the definition of "deceased spousal unused exclusion amount" for certain purposes of law governing the calculation of the Maryland estate tax; authorizing the Comptroller to examine certain estate tax returns for certain purposes; prohibiting an additional assessment of estate tax if a certain period of limitation has expired; etc.
Bill File Type: Regular
Effective Date(s): June 1, 2020
By Request of the Governor
( 7-305, 7-306, 7-309 )
Last Updated: 9/22/2020 1:40 PM