Inheritance Tax
Maryland 2014 Regular Session
Back Taxes - No Penalty, No Interest [SB-39]
Providing that a tax collector may not assess interest on specified unpaid taxes if the tax collector does not assess a penalty for failure to pay the tax; etc.
Spread the world
Gettr Maryland 2014 Regular Session
Inheritance Tax - Repeal [SB-244]
Repealing the inheritance tax for decedents dying on or after January 1, 2014; providing that the Comptroller retains specified authority related to the inheritance tax for decedents dying before January 1, 2014; etc.
Spread the world
Maryland 2014 Regular Session
Estate and Inheritance Taxes - Repeal [HB-184]
Repealing the inheritance tax and the estate tax; and providing that the Act applies to decedents dying after December 31, 2013.
Spread the world
Maryland 2013 Regular Session
Inheritance, Recordation, and Transfer Taxes - Exemptions for Domestic Partners - Repeal [SB-994]
Repealing an exemption from the inheritance tax for specified property that passes from a decedent to or for the use of a domestic partner of a decedent under specified circumstances; repealing an exemption from recordation tax and State and county transfer taxes for specified instruments of writing transferring property between domestic partners and former domestic partners under specified circumstances; etc.
Spread the world
Maryland 2013 Regular Session
Estates and Trusts - Modified Administration and Inheritance Tax [SB-170]
Altering the circumstances under which a personal representative of an estate may file for an election for modified administration; providing that, if a personal representative discovers property after the time for filing a verified final report, the representative shall file a report and make a final distribution of the property within specified time periods; providing that an application to prepay inheritance tax for a subsequent interest may be filed with the register of the county where an information report was filed; etc.
Spread the world
Maryland 2013 Regular Session
Estates and Trusts - Modified Administration and Inheritance Tax [HB-858]
Altering the circumstances under which a personal representative of an estate may file for an election for modified administration; providing that, if a personal representative discovers property after the time for filing a verified final report, the representative shall file a report and make a final distribution of the property within specified time periods; providing that an application to prepay inheritance tax for a subsequent interest may be filed with the register of the county where an information report was filed; etc.
Spread the world
Maryland 2012 Regular Session
Maryland Estate Tax and Inheritance Tax - Repeal [SB-703]
Repealing the inheritance tax and the Maryland estate tax for decedents dying on or after January 1, 2012; providing that the Comptroller retains specified authority related to the Maryland estate tax and the inheritance tax for decedents dying before January 1, 2012; etc.
Spread the world
Maryland 2010 Regular Session
Inheritance Tax - Exemption - Surviving Spouses of Predeceasing Descendants [HB-443]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a surviving spouse of a deceased child or a deceased lineal descendant of a child of the decedent under specified circumstances; altering a definition; and applying the Act to decedents dying on or after July 1, 2010.
Spread the world
Maryland 2020 Regular Session
State Tax Credits, Exemptions, and Deductions - Alterations and Repeal (Tax Modernization Act) [HB-1284]
Providing that certain entities may not claim certain excess tax credits as a refund under the One Maryland Economic Development Tax Credit, Maryland Cybersecurity Investment Tax Credit, More Jobs for Marylanders, and the aerospace, electronics, or defense contract tax credit programs; authorizing qualified entities to apply excess tax credit to future years; repealing certain exemptions under the inheritance and sales and use taxes; etc.
Spread the world
Maryland 2020 Regular Session
Inheritance Tax - Exemption - Nieces and Nephews [HB-697]
Providing an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to decedents dying after June 30, 2020.
Spread the world
Maryland 2020 Regular Session
Estates and Trusts - Closed Estates - Subsequent Discovery of Check [HB-543]
Authorizing a court, following the discovery of a check to a decedent or the estate of a decedent payable for a sum not exceeding $1,000 after the estate is closed and the appointment of the personal representative is terminated, to enter an order authorizing a certain interested person to indorse and deposit the check into the interested person's bank account for the limited purpose of distributing the funds in a certain manner; providing that a hearing is not required before a court may enter a certain order; etc.
Spread the world
Maryland 2020 Regular Session
Estates and Trusts - Closed Estates - Subsequent Discovery of Check [SB-151]
Authorizing a court, following the discovery of a check to a decedent or the estate of a decedent payable for a sum not exceeding $1,000 after the estate is closed and the appointment of the personal representative is terminated, to enter an order authorizing a certain interested person to indorse and deposit the check into the interested person's bank account for the limited purpose of distributing the funds in a certain manner; providing that a hearing is not required before a court may enter a certain order; etc.
Spread the world
Maryland 2020 Regular Session
Estates and Trusts - Closed Estates - Subsequent Discovery of Check [SB-151]
Authorizing a court, following the discovery of a check to a decedent or the estate of a decedent payable for a sum not exceeding $1,000 after the estate is closed and the appointment of the personal representative is terminated, to enter an order authorizing a certain interested person to indorse and deposit the check into the interested person's bank account for the limited purpose of distributing the funds in a certain manner; providing that a hearing is not required before a court may enter a certain order; etc.
Spread the world
Maryland 2017 Regular Session
Estate Fairness Act - Inheritance Tax Repeal [HB-1331]
Repealing the inheritance tax; and applying the Act to decedents dying after December 31, 2016.
Spread the world
Maryland 2017 Regular Session
Inheritance Tax - Exemption - Evidence of Domestic Partnership [HB-1104]
Establishing that a specified affidavit or specified other proof may be provided as evidence of a domestic partnership to qualify for an exemption from the inheritance tax on the receipt of interest in real property held in joint tenancy that passes from a decedent to a domestic partner.
Spread the world
Maryland 2017 Regular Session
Inheritance Tax - Exemption - Evidence of Domestic Partnership [SB-276]
Establishing that a specified affidavit or any two specified proofs may be provided as evidence of a domestic partnership to qualify for an exemption from the inheritance tax on the receipt of interest in real property held in joint tenancy that passes from a decedent to a domestic partner.