2011 Regular Session

SENATE BILL 513

CHAPTER NUMBER: 241
File Code: Taxes - Miscellaneous
Sponsored By:
Senator Middleton
Entitled:
Maryland Estate Tax - Payment Deferral for Qualified Agricultural Property - Extension of Payment Deferral

Synopsis:

Authorizing the Comptroller to grant an extension to a specified deferred tax payment period if a qualified recipient has a pending application to place specified land under a permanent land conservation easement with the Maryland Agricultural Land Preservation Foundation or the Rural Legacy Board; requiring the Comptroller to adopt specified regulations; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
2/4
First Reading Budget and Taxation
2/16
Hearing 3/9 at 1:00 p.m.
3/10
Hearing 3/10 at 1:00 p.m.
3/25

Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/26
Third Reading Passed (45-1)
4/4
Returned Passed
House Action
3/27
First Reading Ways and Means
3/30
Hearing 4/1 at 1:00 p.m.
4/6
Favorable Report by Ways and Means
4/2
Favorable Report Adopted
Second Reading Passed
4/3
Third Reading Passed (138-0)
Action after passage in Senate and House
5/10
Approved by the Governor
- Chapter 241

Bill indexed under the following Subjects:

Agriculture -see also- Farmland
Comptroller
Conservation -see also- Soil Conservation
Easements
Estates and Trusts
Farmland
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.
Rules and Regulations

Bill affects the following Statute:

Tax - General
( 7-307 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled, Chapter
Fiscal and Policy Note: Available
Amendments:
Senate
Number: 359832/01     Offered on: March 25, 2011   at: 11:56 a.m.     Status: Adopted
Committee Votes :
Senate
Budget and Taxation
House
Ways and Means
Roll Call Votes (Legislative dates are shown):
Senate
March 26, 2011: Third Reading Passed (45-1)
House
April 3, 2011: Third Reading Passed (138-0)