HERBERT R. O'CONOR, GOVERNOR. 1717

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved May 4, 1945.

CHAPTER 983.

(Senate Bill 582)

AN ACT to add four new sections to Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Re-
venue and Taxes, " sub-title "Compromise of Death
Taxes, " said sections to be known as Sections 140A,
140B, 140C and 140D and to follow immediately after
Section 140 of said Article, relating to the compromise
of death taxes when there are conflicting claims as to
the domiciles of decedent and making uniform the law
relating thereto.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That four new sections be and they are hereby added to
Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes, " sub-title "Com-
promise of Death Taxes, " said sections to be known as
Sections 140A, 140B, 140C and 140D and to follow im-
mediately after Section 140 of said Article, all to read
as follows:

140A. When the Register of Wills claims that a deced-
ent was domiciled in this state at the time of his death
and the taxing authorities of another state or states make
a like claim on behalf of their state or states, the State
Comptroller may, with the approval of the attorney gen-
eral, make a written agreement of compromise with the
other taxing authorities and the executor or administra-
tor that a certain sum shall be accepted in full satisfaction
of any and all death taxes imposed by this state, includ-
ing any interest or penalties to the date of filing the agree-
ment. The agreement shall also fix the amount to be ac-
cepted by. the other states in full satisfaction of death
taxes. The executor or administrator is hereby authorized
to make such agreement. Either the State Comptroller or
the executor or administrator shall file the agreement, or
a duplicate, with the authority that would be empowered
to determine death taxes for this state if there had been no
agreement; and thereupon the tax shall be deemed con-