2006 Regular Session

SENATE BILL 224

File Code: Taxes - Miscellaneous Crossfiled with: HOUSE BILL 307
Sponsored By:
The President (By Request - Administration) and Senators Brinkley, Colburn, Giannetti, Greenip, Haines, Hooper, Jacobs, Kasemeyer, Kittleman, Mooney, Schrader, and Stoltzfus
Entitled:
Maryland Estate Tax Modernization Act

Synopsis:

Repealing a limit on the unified credit used for determining the Maryland 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; etc.

History by Legislative Date

Senate Action
1/23
First Reading Budget and Taxation
Motion Rules Suspended Referred (Senator Green) Adopted
Referred Budget and Taxation
2/8
Hearing 2/15 at 1:00 p.m.
2/10
Hearing cancelled
Hearing 2/15 at 12:30 p.m.
House Action
No Action

Sponsored by:

President of the Senate
Administration
Senator David R. Brinkley, District 4
Senator Richard F. Colburn, District 37
Senator John A. Giannetti, Jr., District 21
Senator Janet Greenip, District 33
Senator Larry E. Haines, District 5
Senator J. Robert Hooper, District 35
Senator Nancy Jacobs, District 34
Senator Edward J. Kasemeyer, District 12
Senator Allan H. Kittleman, District 9
Senator Alexander X. Mooney, District 3
Senator Sandra B. Schrader, District 13
Senator J. Lowell Stoltzfus, District 38

Bill indexed under the following Subjects:

COMPTROLLER
ESTATES AND TRUSTS
EXEMPTIONS
FEDERAL GOVERNMENT
INTEREST
PENALTIES
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
TAX CREDITS -see also- CIRCUIT BREAKER

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