State Codes and Statutes

Statutes > Maryland > Estates-and-trusts > Title-3 > Subtitle-1 > 3-102

§ 3-102. Share of surviving spouse.
 

(a)  General.- The share of a surviving spouse shall be as provided in this section. 

(b)  Surviving minor child.- If there is a surviving minor child, the share shall be one-half. 

(c)  No surviving minor child, but surviving issue.- If there is no surviving minor child, but there is surviving issue, the share shall be the first $15,000 plus one-half of the residue. 

(d)  No surviving issue, but surviving parent.- If there is no surviving issue but a surviving parent, the share shall be the first $15,000 plus one-half of the residue. 

(e)  No surviving issue or parent.- If there is no surviving issue or parent, the share shall be the whole estate. 

(f)  Calculation of net estate.- 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. 
 

[An. Code 1957, art. 93, § 3-102; 1974, ch. 11, § 2; 1978, ch. 111; 1982, ch. 264; 1991, ch. 55, § 1.] 
 

State Codes and Statutes

Statutes > Maryland > Estates-and-trusts > Title-3 > Subtitle-1 > 3-102

§ 3-102. Share of surviving spouse.
 

(a)  General.- The share of a surviving spouse shall be as provided in this section. 

(b)  Surviving minor child.- If there is a surviving minor child, the share shall be one-half. 

(c)  No surviving minor child, but surviving issue.- If there is no surviving minor child, but there is surviving issue, the share shall be the first $15,000 plus one-half of the residue. 

(d)  No surviving issue, but surviving parent.- If there is no surviving issue but a surviving parent, the share shall be the first $15,000 plus one-half of the residue. 

(e)  No surviving issue or parent.- If there is no surviving issue or parent, the share shall be the whole estate. 

(f)  Calculation of net estate.- 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. 
 

[An. Code 1957, art. 93, § 3-102; 1974, ch. 11, § 2; 1978, ch. 111; 1982, ch. 264; 1991, ch. 55, § 1.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Estates-and-trusts > Title-3 > Subtitle-1 > 3-102

§ 3-102. Share of surviving spouse.
 

(a)  General.- The share of a surviving spouse shall be as provided in this section. 

(b)  Surviving minor child.- If there is a surviving minor child, the share shall be one-half. 

(c)  No surviving minor child, but surviving issue.- If there is no surviving minor child, but there is surviving issue, the share shall be the first $15,000 plus one-half of the residue. 

(d)  No surviving issue, but surviving parent.- If there is no surviving issue but a surviving parent, the share shall be the first $15,000 plus one-half of the residue. 

(e)  No surviving issue or parent.- If there is no surviving issue or parent, the share shall be the whole estate. 

(f)  Calculation of net estate.- 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. 
 

[An. Code 1957, art. 93, § 3-102; 1974, ch. 11, § 2; 1978, ch. 111; 1982, ch. 264; 1991, ch. 55, § 1.]