MARYLAND ESTATE TAX 2541

(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.

Cited in Goldsborough v. DeWitt, 171 Md. 243.

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
"Revenue 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.

Cited in Goldsborough v. DeWitt, 171 Md. 243.

1929, ch. 275, see. 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
circumstances, shall not be affected thereby, but shall remain in full force
and effect. The Legislature hereby declares that it would have passed the
remaining provisions of this Article, if it had known of the invalidity of
such provision or of the application thereof to any such estate, person or
circumstances.