Find a 2014 Bill:

2014 Regular Session



Maryland Estate Tax - Transfer of Qualified Agricultural Property by a Qualified Recipient

Sponsored by:

Senator Middleton


In the House - Hearing 4/01 at 1:00 p.m.

Synopsis:Clarifying that a specified recapture of the Maryland estate tax occurs only when qualified agricultural property ceases to be used for farming purposes; establishing that specified individuals are responsible for paying a specified recapture of the estate tax; clarifying that a qualified recipient may transfer qualified agricultural property to another qualified recipient; prohibiting the Comptroller from disqualifying an individual as a qualified recipient based on the individual's relation to a decedent; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senator Middleton
Additional Facts:Bill is an Emergency Bill
Bill File Type: Regular
Effective Date(s): Upon Enactment
Budget and Taxation   View Committee HearingWays and Means   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Agriculture -see also- Farmland
Emergency Bills
Equipment -see also- Motor Vehicle Equipment
Estates and Trusts
Real Property
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
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October 24, 2017 1:57 P.M.