J. MILLARD TAWES, Governor                     1233

Sec. 3. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 790
(House Bill 252)

AN ACT to repeal and re-enact, with amendments, Section 170 of
Article 81 of the Annotated Code of Maryland (1964 Supplement),
title "Revenue and Taxes," subtitle "Inheritance Tax," subheading
"In General," to change the applicability and amount of penalty for
failure to file an inventory of taxable property when there is no
formal administration of a decedent's estate.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 170 of Article 81 of the Annotated Code of Maryland
(1964 Supplement), title "Revenue and Taxes," subtitle "Inheritance
Tax," subheading "In General," be and it is hereby repealed and re-
enacted, with amendments, and to read as follows:

170.

Whenever any property shall pass subject to the inheritance tax
imposed by this subtitle, and there is no formal administration of
such estate subject to the jurisdiction of any court, and no inventory
is filed as required by Section 169, it shall be and become the duty of
the register of wills of the county or city in which the inventory should
have been filed, under the provisions of Section 169, to apply for the
appointment of at least two appraisers to value any such estate that
may come to his attention, for the purpose of determining the amount
of tax due and payable hereunder [, and the tax so ascertained to be
due shall become payable at once to the register of wills, and in addi-
tion thereto the person or persons liable for the payment of said tax
shall be and become liable by way of a penalty for the payment of an
additional sum equal to 25% of the amount of tax so determined to
be due,] . The tax ascertained to be due shall become payable at once
to the register of wills and he shall immediately send a bill for the
payment thereof to the person or persons liable for the payment of
said tax. If the tax is not paid within 60 30 days from the date of said
billing, the person or persons liable for the payment of the said tax
shall be and become liable by way of penalty for the payment of an
additional sum equal to 6% per annum interest FROM THE DATE
OF SUCH BILLING ON SUCH TAX; and for nonpayment of said
tax or the penalty AND INTEREST, the register of wills is author-
ized to cause suit to be instituted in the name of the State of Mary-
land through the Attorney General in any court of competent
jurisdiction.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.