824 ARTICLE 62A.

(5) The amount of the "Maryland Estate Tax";

(6) The amount of interest, if any, paid on such "Federal Estate
Tax," and the period covered by such interest, together with the amounts,
if any, of any of said items theretofore paid.

The several Registers of Wills in this State shall certify to the Comp-
troller the amount due in each case, who shall forthwith pay over to the
State Treasurer all moneys received; provided, however, that the said
Comptroller shall retain in his hands at all times, such a sum as, in his
judgment, shall be sufficient to enable him to pay promptly all claims for
refunds as provided for in Sections 5 and 10 of this Article.

1929, ch. 275, sec. o.

5. Additional Assessment of Tax or Refund of Excess Payment. If
the amount of "Federal Estate Tax" shall, upon the final determination
of the same, be increased or decreased as affecting an "Estate" the trans-
fer of any part whereof is taxable hereunder subsequent to the payment of
the "Maryland Estate Tax" the said "Maryland Estate Tax" imposed shall
be changed accordingly. Any additional "Maryland Estate Tax" shall be
payable at the same time or times at which the additional "Federal Estate
Tax" is payable. In the event that there shall be a decrease in said "Fed-
eral Estate Tax," said "Executor" shall file with the Comptroller of the
State of Maryland an affidavit in such form as is prescribed by said Comp-
troller, setting forth:

(a) The amount of "Federal Estate Tax" as originally computed;

(b) The amount of said "Federal Estate Tax" as revised and decreased;

(c) The amount of "Maryland Estate Tax" theretofore paid and date
of payment;

(d) The amount of "Maryland Estate Tax" properly payable in view
of such revision and decrease of "Federal Estate Tax."

With said affidavit shall also be filed:

(a) A certificate or other evidence from the Bureau of Internal Reve-
nue showing the amount of "Federal Estate Tax" as so revised and
decreased;

(b) A certified copy of the affidavit filed with the Register of Wills as
provided in Section 4 of this Article;

(c) A duplicate receipt by said Register of Wills for the "Maryland
Estate Tax" theretofore paid, showing date of payment;

(d) Such other evidence as said Comptroller may require in order to
enable said Comptroller to determine the "Maryland Estate Tax" properly
payable and the amount, if any, of any refund due.

Said Comptroller shall thereupon cause to be paid to said "Executor"
from the fund retained by him, as nrovided in Section 4 of this Article, the
amount of refund found to be due, together with interest thereon at the
rate of six per centum (6%) from the date of payment of the "Maryland
Estate Tax," and if the fund retained by the Comptroller shall be insuffi-
cient, the Comptroller shall retain from the next subsequent receipts of