Repealing a limit on the unified credit used for determining the Maryland estate tax; repealing a requirement that the Maryland estate tax shall be in effect even if the federal estate tax is not in effect on the date of the decedent's death; repealing a requirement that the Maryland estate tax be determined without regard to a specified deduction allowed under the federal estate tax; and applying the Act to decedents dying after December 31, 2013.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|1/14/2014||Text - First - Maryland Estate Tax - Unified Credit and Exclusion Amount|
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Last Updated: 2/3/2020 2:29 PM