Altering the determination of the Maryland estate tax under specified circumstances to exclude from the value of the gross estate $5,000,000 of the value of specified qualified family-owned business interests; providing that the Maryland estate tax imposed may not exceed a specified amount under specified circumstances; providing for the recapture of specified Maryland estate tax under specified circumstances; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|1/21/2014||Text - First - Estate Tax - Qualified Family-Owned Business Interests - Exclusion|
( 7-309, 7-310 )
Last Updated: 2/3/2020 2:28 PM