18                                Laws of Maryland                         [Ch. 15

penalties for the non-payment of death taxes in those cases which
have gone to arbitration under the said sub-title.

Whereas, by Chapter 982 of the Acts of 1945, the General As-
sembly adopted the "Uniform Act on Interstate Arbitration of Death
Taxes"; and

Whereas, in one section of that law, there was provision for
setting a maximum rate of interest and penalties for the non-pay-
ment of death taxes which go to arbitration under this Uniform
Act; and

Whereas, the precise percentage was left blank by the Com-
missioners on Uniform State Laws to be filled in by the individual
states as desired; and

Whereas, the blank was never filled in the Maryland Act, and a
figure should be inserted in order to make it definite; and

Whereas, the figure of six percentum has been suggested since
this percentage is already found in Section 151 of Article 81 of the
Code as the rate of interest which is charged on unpaid inheritance
taxes which have not been arbitrated under the Uniform Act on
Interstate Arbitration of Death Taxes; and

Whereas, a survey of the laws of other states which have adopted
this Uniform Act reveals that a rate of six percentum per annum is
about the average among the states; now, therefore,

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 182 of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes", sub-title "Arbitration
of Death Taxes", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

182. In any case where it is determined by the board that the
decedent died domiciled in this state, interest and penalties, if other-
wise imposed by law, for non-payment of death taxes between the
date of the agreement and of filing of the determination of the board
as to domicile, shall not exceed six per centum (6%) per annum.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved January 28, 1957.

CHAPTER 15
(House Bill 33)

AN ACT to repeal and re-enact, with amendments, Section 71 of
Article 77 of the Annotated Code of Maryland (1956 Supplement),

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.