State Law Developments Series: The DMV.

Legislators in the DC metropolitan area (the District of Columbia, the State of Maryland, and the Commonwealth of Virginia-the DMV) monitoring legal developments in one of those three jurisdictions almost have to have familiarity with the laws of the other two. Estate Tax Exclusion Amounts and Portability Estate taxes continue to affect the DMV, and Maryland residents also face an inheritance tax. DC and Maryland scheduled increases in their estate tax exclusion amount to equal the federal estate tax exclusion amount. [Extracted from the article]