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 qualified family-owned business property; providing that the Maryland estate tax imposed on qualified family-owned business property may not exceed 5% of the value of specified family-owned business property exceeding $5,000,000; providing for the recapture of specified Maryland estate tax under specified circumstances; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|2/05/2013||Text - First - Estate Taxes - Qualified Family-Owned Business Property - Exclusion|
|4/02/2013||Vote - House - Committee - Ways and Means|
( 7-309 )
Last Updated: 2/3/2020 2:27 PM