Relating to administration of estate tax; prescribing an effective date.
Summary
Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment. Requires refund of previously remitted penalties and interest. Applies to estates of decedents dying on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Apr 2023
Committee Review
Floor Vote
Governor
Introduced Apr 17, 2023
Last action Jun 25, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
4
Key actions
1
Committee
2
Jun 25, 2023
Upper · Passed
In committee upon adjournment.
upper
Apr 19, 2023
Committee
Referred to Finance and Revenue.
upper
Apr 17, 2023
Introduced
Introduction and first reading. Referred to President's desk.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
DL
Dennis Linthicum
RRepublican
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