1268                            LAWS OF MARYLAND                     [CH. 794

5.

If the amount of "federal estate tax" shall, upon the final de-
termination of the same, be increased or decreased as affecting an
"estate" the transfer of any part whereof is taxable hereunder sub-
sequent 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[.] and
shall bear interest thereon at the rate of 6% per annum from fifteen
months after the date of death of the "decedent" to the date of pay-
ment of the SUCH ADDITIONAL "Maryland estate tax." (The

rate of interest may be reduced to agree with a reduced federal

interest rate in the discretion of the Comptroller). THE RATE OF
INTEREST SHALL BE REDUCED TO AGREE WITH A RE-
DUCED FEDERAL INTEREST RATE. In the event that there
shall be a decrease in said "federal estate tax," said "executor" shall
file with the Comptroller of the State of Maryland an affidavit in
such form as is prescribed by said Comptroller [, setting forth:

(a)    The amount of "federal estate tax" as originally computed;

(b)    The amount of said "federal estate tax" as revised and de-
creased;

(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
Revenue showing the amount of "federal estate tax" as so revised
and decreased;

(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 "Mary-
land 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]. Refund shall be paid by the Comp-
troller because of payment of Maryland inheritance taxes subsequent
to the payment or payments of the "Maryland estate tax" or because
of demonstrable error in the "Maryland Estate Tax Return" but such
refunds shall not be subject to the payment of interest by the Comp-
troller. If the fund retained by the Comptroller shall be insufficient,
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. ANY CLAIM FOR REFUND OF MARYLAND
ESTATE TAX MUST BE FILED WITHIN ONE (1) YEAR