SENATE BILL 156

Sponsored By:

Senator Frosh

Entitled:

Maryland Estate Tax - Filing of Returns

Synopsis:

Requiring that a Maryland estate tax return be filed with the Comptroller or the register of wills; requiring that an amended Maryland estate tax return be filed with the Comptroller instead of with the register of wills; altering a requirement that a register of wills certify to the Comptroller the amount of inheritance tax paid for specified decedents under specified circumstances; and applying the Act to decedents dying after December 31, 2008.

History by Legislative and Calendar Date

Senate Action

1/19

First Reading Judicial Proceedings

1/21

Re-assigned Budget and Taxation

1/28

Hearing 2/11 at 1:30 p.m.

3/26

Favorable with Amendments Report by Budget and Taxation

3/27

Favorable with Amendments Report Adopted

Second Reading Passed with Amendments

3/28

Third Reading Passed (46-0)

4/7

Returned Passed

House Action

3/27

First Reading House Rules and Executive Nominations

4/2

Re-referred Ways and Means

Hearing 4/8 at 1:00 p.m.

4/10

Favorable Report by Ways and Means

4/4

Favorable Report Adopted

Second Reading Passed

4/5

Third Reading Passed (133-0)

Action after passage in Senate and House

5/7

Approved by the Governor

- Chapter 202

Bill indexed under the following Subjects:

Comptroller

Estates and Trusts

Inheritance Tax

Personal Representatives

Registers of Wills

Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.

Bill affects the following Statutes:

Tax - General

( 7-232 , 7-305 , 7-306 )

Documents:

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

Fiscal and Policy Note (Displayed in PDF Format): Available

Amendments (Displayed in PDF Format):

Senate

Number: 299833/01     Offered on: March 27, 2009   at: 1:16 p.m.     Status: Adopted

Roll Call Votes (Legislative dates are shown):

Senate

March 28, 2009: Third Reading Passed (46-0)

House

April 5, 2009: Third Reading Passed (133-0)