Providing that, for purposes of calculating the Maryland estate tax in the case of a surviving spouse, the applicable exclusion amount includes the sum of a specified exclusion amount and a specified deceased spousal unused exclusion amount; prohibiting the surviving spouse from applying the deceased spousal unused exclusion amount except under specified circumstances; applying the Act to decedents dying after December 31, 2013; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|2/12/2014||Text - First - Maryland Estate Tax - Exclusion - Deceased Spousal Unused Exclusion Amount|
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Last Updated: 2/3/2020 2:30 PM