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1432 INDEX.
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Taxes — Cont'd:
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Art.
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Sec.
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Commissions allowed clerks and registers of wills.....
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81
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131
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Duties of Orphans' Court ..........................
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81
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116-124
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Estates not liable for ...............................
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81
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105
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Executor — Failure to perform duties..................
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81
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122
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Exemption... ... ..................................
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81
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105A
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Failure of parties entitled to administer ............
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81
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124-125
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Inventory......... ................ ..................
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81
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107, 109-114
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117, 124, 126
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127"
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Lien of tax ........................................
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81
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115
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Life estate; remainder; method of determining pro-
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portion of tax to be paid .........................
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81
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118
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Limitations............................................
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81
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116, 120
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Non-resident decedents — When exempt from tax....
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81
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130
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Penalty for failure of clerks and registers of wills to
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account for taxes ...............................
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81
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132
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Penalty for failure to pay tax.......................
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81
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127
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Rates... ........................ ... ... ..........
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81
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104A, 105, 106
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Real estate, appraisal of ...........................
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81
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109, 111-114
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124, 126
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Real estate — Examination of applicant as to adminis-
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tration of ......................... .............
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81
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128
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Receipt for payment of tax .........................
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81
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129
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Reciprocity provision .............................
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81
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130
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Register of Wills — Duties, etc. .......... .... .....
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81
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131-132
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Remainders; apportionment of Tax; appeal..........
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81
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118
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Sales to pay tax ...................................
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81
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107
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Summons to parties failing to administer...........
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81
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124
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Trustees to report property subject to...............
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81
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126
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When to be paid ....................................
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81
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108
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Insurance companies, fire and marine, etc. — Tax rate....
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81
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27
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Intangible Personal Property:
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(See Exemptions, hereunder.)
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Intangible personalty — Tax rate .......................
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81
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27
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Intangible property — Residence of foreign corporations,
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as to ................................................
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81
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2
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Interest and discounts .................................
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81
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48
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Interest and penalties — Abatement.......................
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81
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48A.-48E
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"Interest-bearing" defined......... ........................
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81
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2
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Interest-bearing bonds, etc..............................
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81
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6
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Interrogatpries — As to disposal or removal of property;
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purchase money, etc...................................
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81
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40
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Inter-state passenger motor vehicles — Mileage tax......
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81
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210, 211
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x Invalid provisions not to affect other provisions..........
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81
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1 (footnote)
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iiand and improvements to be assessed separately........
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81
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14
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Law — Presumption against change in....................
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81
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1
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Levy:
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By counties and municipalities .....................
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81
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29
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Escaped property......................................
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81
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31
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For what period and as of what date; calendar year.
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81
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28
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State taxes ........................................
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81
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30
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When to be made; not necessary for fixed rate.......
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81
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29
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Licenses, provisions re motor vehicles ..................
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56
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183-184A
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Liens......................................................
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81
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69,115
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Limitations................................................
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81
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151
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Liquors — Assessment of ...............................
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8-1
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10, 20-25
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Losses Deductions on account of ......................
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81
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40
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Manufacturing Machinery:
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(See Exemptions, hereunder.)
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Manufacturing Plants — Exemption of machinery, raw
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materials, etc. .......................................
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81
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7
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Maryland Estate Tax:
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Additional tax .....................................
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62A
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5
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