54                                 LAWS OF MARYLAND                           [CH. 3

(2) to all other legatees, except legatees (other than a surviving
spouse) of pecuniary legacies not in trust, the balance of the income,
less taxes, ordinary repairs and other expenses of management and
operation relating to all other property from which the estate is
entitled to income, the balance of interest accrued since the death
of the decedent, and the balance of taxes imposed on income (exclud-
ing taxes on capital gains) which accrue during the period of admin-
istration, in proportion to their respective interests in the undis-
tributed property of the estate computed at the times of distribution
on the basis of inventory value.

(c) Income to trustee. Income received by a trustee under sub-
section (b) shall be treated as income of the trust.

7-305. When to render accounts.

(a)    Generally. Accounts shall be rendered by the personal
representative:

(1)    within seven EIGHT months from the time notice is given
pursuant to Section 7-103;

(2)    within six months after the account referred to in para-
graph (1) and within six months of each account thereafter until
the estate is closed pursuant to Subtitle X;

(3)    upon termination of his appointment, as provided in Part 3
of Subtitle VI;

(4) at such other times as may be ordered by the Court.

(b)    Extensions. Upon written application of the personal rep-
resentative stating substantial reasons for the request, the Court
may extend the time for rendering an account to a specified date, for
good cause shown.

7-306. Failure to render account.

Upon his failure to render an account or to file such account or
certificate as required in this Part, a personal representative may
be removed as provided in Section 6-306. In addition, he shall be
liable to interested persons as provided in Section 7-404 7-403.

7-307. Payment of inheritance tax and tax on commissions.

(a) Generally. Inheritance taxes due with respect to any dis-
tribution, and taxes on commissions, shall be paid by the personal
representative to the Register. An inheritance tax due with respect
to any legacy shall be paid at the time of accounting for its dis-
tribution. Failure to pay the inheritance tax when due or to make
full disclosure of the information necessary to the Register's deter-
mination of the tax due may, unless good cause be shown to the
contrary, subject a personal representative to reduction or forfeiture
of commissions by the Court. The tax on commissions shall be due
when the Court allows the commissions. Failure to pay the inheri-
tance tax or the tax on commissions when due shall subject the
personal representative's bond to liability therefor.

(b) Personal representatives with extended powers. A personal