File Code: Taxes - Miscellaneous
- Sponsored By:
-
Chairman, Ways and Means Committee (By Request - Departmental
- Comptroller)
- Entitled:
-
Maryland Estate Tax
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.
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
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal Note (Displayed in PDF Format):
Available
- Amendments:
None offered
