MARYLAND ESTATE TAX 2539

1929, ch. 275, sec. 5.

5. (Additional A-ssessment 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 de-
creased ;

(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 provided 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
the "Maryland Estate Tax" such amount as will be necessary to make the
said refund.

1929, ch. 275, sec. 6.

6. (Reimbursement of Persons Other Than Legal Representatives
Paying Tax.) If the "Maryland Estate Tax" or any part thereof is paid
by, or collected out of that part of the "Maryland Estate" passing to or in
the possession of, any person other than the executor or administrator in
his capacity as such, such person shall be entitled to reimbursement out
cf any part of the "Maryland Estate" still undistributed or to a just and
equitable contribution by the persons whose interest in the "Estate" of
the "Decedent" would have been reduced if the tax had been paid before
the distribution of the "Maryland Estate," or whose interest is subject to
equal or prior liability for the payment of taxes, debts, or other charges
against the "Maryland Estate."