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 to be consistent with the time for making a federal election.

Statutes affected:
Text - First - Maryland Estate Tax - Portability - Time Period for Election: 7-305 Tax General
Text - Third - Maryland Estate Tax - Portability - Time Period for Election: 7-305 Tax General
Text - Enrolled - Maryland Estate Tax - Portability - Time Period for Election: 7-305 []