ARTICLE 62A.

ARTICLE 62A.

MARYLAND ESTATE TAX.

	1. Definitions. 2. Tax imposed. 3. When payable. 4. To whom payable. 5. Additional assessment of tax or re- fund of excess payment. 6. Reimbursement of persons other than legal representatives paying tax.	7. Circumstances under which article becomes void. 8. Amendments, etc., to "Revenue Act of 1926. " 9. Applicability of Sees. 7 and 8. 10. Estates affected. 11. Applicability of the provisions of the "Revenue Act of 1926, " etc. 12 Unconstitutional provisions.

1929, ch. 275, sec. 1.
1. Definitions. As used in this Article:

(a) The term "Federal Estate Tax" means the tax imposed by Title
III of the Federal Revenue Act of 1926, approved February 26, 1926, as
amended by the Federal Revenue Act of 1928, approved May 29, 1928
(which said Acts are hereinafter referred to as the "Revenue Act of
1926").

(b) The term "Decedent" means any person who at the time of his
death is a resident of the State of Maryland.

(c) The term "Maryland Estate Tax" means the tax imposed by this
Article.

(d) The term "Executor" includes administrator, and any other person
liable for the payment of the "Federal Estate Tax. "

(e) The term "Estate" means the entire estate, and/or interest therein,
of said "Decedent, " which is subject to or liable for the payment of the
"Federal Estate Tax" before deducting any allowances or exemptions in
accordance with said "Revenue Act of 1926. "

(f) The term "Maryland Estate" means such part of said "Estate, " or
interest therein, the transfer whereof it is within the power of the State
of Maryland, to subject to the "Maryland Estate Tax. "

(g) The term "Non-taxable property" means all parts of said "Estate, "
or interest therein, other than the "Maryland Estate. "

(h) The term "Credit" means the maximum credit for any estate, in-
heritance, legacy, or succession taxes paid to any State or Territory or the
District of Columbia, allowable with respect to the gross "Federal Estate
Tax" by Section 301 (b) of said "Revenue Act of 1926, " said maximum

As to taxation in general, see art. 81.

As to collateral inheritance tax, see art. 81, sec. 105, et seq.