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§ 3-102. Spousal share

West's Annotated Code of MarylandEstates and TrustsEffective: October 1, 2019

West's Annotated Code of Maryland
Estates and Trusts (Refs & Annos)
Title 3. Intestate Succession and Statutory Shares (Refs & Annos)
Subtitle 1. Intestate Succession (Refs & Annos)
Effective: October 1, 2019
MD Code, Estates and Trusts, § 3-102
§ 3-102. Spousal share
In general
(a) The share of a surviving spouse shall be as provided in this section.
Surviving minor children
(b) If there is a surviving minor child, the share shall be one-half.
No surviving minor child but surviving issue
(c) If there is no surviving minor child, but there is surviving issue, the share shall be the first $40,000 plus one-half of the residue.
No surviving issue but surviving parent; married less than 5 years
(d) If there is no surviving issue but a surviving parent, and the surviving spouse and the decedent had been married for less than 5 years, the share shall be the first $40,000 plus one-half of the residue.
No surviving issue but surviving parent; married at least 5 years
(e) If there is no surviving issue but a surviving parent, and the surviving spouse and the decedent had been married for at least 5 years, the share shall be the whole estate.
No surviving issue or parent
(f) If there is no surviving issue or parent, the share shall be the whole estate.
Calculation of net estate
(g) For the purposes of this section, the net estate shall be calculated without a deduction for the tax as defined in § 7-308 of the Tax--General Article.

Credits

Added by Acts 1974, c. 11, § 2, eff. July 1, 1974. Amended by Acts 1978, c. 111; Acts 1982, c. 264; Acts 1991, c. 55, § 1; Acts 2017, c. 626, § 1, eff. Oct. 1, 2017; Acts 2017, c. 627, § 1, eff. Oct. 1, 2017; Acts 2019, c. 262, § 1, eff. Oct. 1, 2019.
Formerly Art. 93, § 3-102.
MD Code, Estates and Trusts, § 3-102, MD EST & TRST § 3-102
Current through legislation effective July 1, 2020, from the 2020 Regular Session of the General Assembly.
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