WES MOORE, Governor Ch. 713
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Chapter 713
(Senate Bill 55)
AN ACT concerning
Maryland Estate Tax – Portability – Time Period for Election
FOR the purpose of altering the period of time within which a person is required to file a
Maryland estate tax return for the purpose of allowing a surviving spouse to take
into account the deceased spousal unused exclusion amount; applying this Act
retroactively; and generally relating to the Maryland estate tax.
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 7–305
Annotated Code of Maryland
(2022 Replacement Volume)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
7–305.
(a) If a federal estate tax return is required to be filed, the person responsible for
filing the federal estate tax return shall complete, under oath, and file a Maryland estate
tax return with the Comptroller 9 months after the date of the death of a decedent.
(b) If a federal estate tax return is not required to be filed but a federal estate tax
return would be required to be filed if the applicable exclusion amount under § 2010(c) of
the Internal Revenue Code were no greater than the applicable exclusion amount specified
under § 7–309(b) of this subtitle, the person who would be responsible for filing the federal
estate tax return shall complete, under oath, and file a Maryland estate tax return with
the Comptroller 9 months after the date of the death of the decedent.
(c) (1) If a person files a Maryland estate tax return solely for the purpose of
making the election under § 7–309(b) of this subtitle to allow a surviving spouse to take
into account the deceased spousal unused exclusion amount, the person shall file the
Maryland estate tax return within [2 years after the date of death of the decedent] THE
TIME PERIOD PRESCRIB ED FOR MAKING AN ELE CTION ON A FEDERA L ESTATE TAX
RETURN TO ALLOW A SU RVIVING SPOUSE TO TA KE INTO ACCOUNT THE DECEASED
SPOUSAL UNUSED EXCLU SION AMOUNT .
Ch. 713 2023 LAWS OF MARYLAND
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(2) THE COMPTROLLER SHALL ADO PT REGULATIONS NECES SARY TO
ENSURE THAT THE TIME PERIOD FOR MAKING TH E ELECTION UNDER § 7–309(B) OF
THIS SUBTITLE ON A MARYLAND ESTATE TAX R ETURN IS IDENTICAL T O THAT FOR A
SIMILARLY SITUATED F EDERAL ESTATE TAX RE TURN.
(d) (1) After a person files a Maryland estate tax return, the person shall file
an amended Maryland estate tax return with the Comptroller if the Maryland estate tax
liability is increased because of:
(i) a change in the federal gross estate, federal taxable estate,
federal estate tax, or other change as determined under the Internal Revenue Code;
(ii) after–discovered property;
(iii) a correction to the value of previously reported property;
(iv) a correction to the amount of previously claimed deductions; or
(v) any other correction to a previously filed return.
(2) (i) The amended return shall be filed within 90 days after the later
to occur of the date of the event that caused the increase in the Maryland estate tax liability
or the date on which the person required to file an amended Maryland estate tax return
learned or reasonably should have learned of the increase in the Maryland estate tax
liability.
(ii) On request, each register shall certify to the Comptroller the
amount of inheritance tax paid for each decedent for whom an amended Maryland estate
tax return is filed with the Comptroller.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to
apply retroactively and shall be applied to and interpreted to affect any decedents dying on
or after July 1, 2018 January 1, 2019.
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2023.
Approved by the Governor, May 16, 2023.