826 ARTICLE 62A.

Maryland prior to the effective date of the Act of Congress, discontinuing
or reducing the "Federal Estate Tax, " or the maximum credit allowable
thereupon, it being intended hereby that as to the "Maryland Estate" of
such "Decedents, " the Maryland Estate Tax" in effect immediately prior
to the passage of the Act of Congress discontinuing or reducing the "Fed-
eral Estate Tax, " or the maximum credit allowable thereupon, shall con-
tinue in force without reduction; and in the event of the discontinuance
or reduction of the "Federal Estate Tax" or of the maximum credit allow-
able thereupon, the amount of the "Maryland Estate Tax" shall be com-
puted and imposed as to the "Maryland Estate" of such "Decedents"
dying after such discontinuance or reduction in the same manner as if
the "Federal Estate Tax" or the maximum credit allowable thereupon
had not been discontinued or reduced, and the said tax shall be paid with-
in one year from the date of the death of the "Decedent, " and the Comp-
troller shall make any regulations necessary to carry out this provision.

1929, ch. 275, sec. 10.

10. Estates Affected, (a) The provisions of this Article shall apply
to the "Maryland Estate" of all "Decedents" dying after September 30th,
1928.

(b) The provisions of this Article shall also apply to any "Maryland
Estate" with respect to which the "Federal Estate Tax" has not been paid
at the time this Act becomes effective.

(c) If the Federal Government should refuse to allow a credit, or should

collect the amount of a credit previously allowed by it for the "Maryland
Estate Tax, " with respect to the "Maryland Estate" of any person dying
before the date this Article becomes effective, then any "Maryland Estate
Tax" actually paid hereunder to the State of Maryland, in any such case,
shall be refunded by the Comptroller from the fund retained or to be re-
tained by him as hereinbefore provided in Sections 4 and 5.

1929, ch. 275, sec. 11.

11. Applicability of the Provisions of the "Revenue Act of 1926, " Etc.
In the application of this Article, the provisions of Title III of the "Rev-

enue Act of 1926, " or of any amendment thereto, or of any substituted Act,
in so far as may be necessary, shall be applied to the same extent as if the
said provisions were set forth at length herein.

1929, ch. 275, sec. 2.

12. If any provision of this Article or the application thereof to any

estate, person or circumstances, is held invalid, the remaining provisions of
this Article, and the application thereof to any other estate, person or cir-
cumstances, shall not be affected thereby, but shall remain in full force and

effect. The Legislature hereby declares that it would have passed the re-
maining provisions of this Article, if it had known of the invalidity of such
provisional of the application thereof to any such estate, person or circum-
stances.