Filing of Maryland Estate Tax Return

Senate Bill 156 (Chapter 202, Acts of 2009)

This Act amends three sections of Title 7 of the Tax-General Article relating to the filing of the Maryland estate tax return.

The amendments to §7-305(a) and (b) change the requirement that the Maryland estate tax return be filed with the local register of wills, to allow the Maryland estate tax return to be filed directly with the Comptroller. Amendments to §7-305(c) and §7-306(c) require that all amended Maryland estate tax returns be filed directly with the Comptroller. Finally, the amendment to §7-232 creates an option concerning the mode of certification of inheritance taxes paid on behalf of each decedent.

Since this Act requires that Maryland estate tax returns be filed with the Register of Wills or with the Comptroller, and that all amended Maryland estate tax returns be filed with the Comptroller, the amendment to §7-232 provides that each register of wills shall certify to the Comptroller the amount of inheritance tax paid on behalf of each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:

• the Comptroller;
• the personal representative of the decedent's estate; or
• any person required to file a Maryland estate tax return with regard to property passing from the decedent.

This Act takes effect July 1, 2009 and will be applicable to all decedents dying after December 31, 2008.