HOUSE BILL 554

File Code: Taxes - Miscellaneous

Sponsored By:

Chairman, Ways and Means Committee (By Request - Departmental - Comptroller)

Entitled:

Maryland Estate Tax

Synopsis:

Clarifying Maryland law to reflect the partial decoupling of the Maryland estate tax from the federal estate tax; clarifying who must file a Maryland estate tax return; specifying that an individual is required to file an amended Maryland estate tax return under specified conditions and within a specified time frame; establishing the provisions under which an individual may receive an extension on the deadline to file a Maryland estate tax return; providing for specified elections under the Maryland estate tax; etc.

History by Legislative Date

House Action

2/1

First Reading Ways and Means

2/22

Hearing 3/8 at 1:00 p.m.

Senate Action

No Action

Sponsored by:

Ways & Means Comm., Chairman

Departmental

Comptroller of MD

Bill indexed under the following Subjects:

COMPTROLLER

ESTATES AND TRUSTS

FEDERAL GOVERNMENT

INTEREST

PENALTIES

REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.

Bill affects the following Statutes:

Tax - General

( 7-301 , 7-302 , 7-305 , 7-305.1 , 7-306 , 7-307 , 7-308 , 7-309 , 13-601 , 13-716 , 13-1101 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered