MARVIN MANDEL, Governor                            77

was recorded and shall make a reference in the margin of the place
of recording of such original instrument of the date and place of
recording of such release. Such releases shall be subject to the usual
fees for indexing and recordation; but shall not be subject to a
recordation tax now or hereafter imposed.

(c) A power of appointment may also be released by any means
or method valid or effective in the absence of this Section.

11-109. Uniform Estate Tax Apportionment Act.

(a)    Definitions. When used in this section—

(1)    "Estate" means the gross estate of a decedent as determined
for the purpose of the federal estate tax and the Maryland estate tax.

(2)    "Fiduciary" means personal representative and trustee.

(3)    "Person" means any individual, partnership, association,
joint stock company, corporation, government, political subdivision,
governmental agency, or local governmental agency.

(It.) "Person interested in the estate" means any person, includ-
ing a personal representative, guardian, or trustee, entitled to re-
ceive, or who has received, from a decedent while alive or by reason
of the death of a decedent, any property or interest therein included
in the decedent's taxable estate.

(5)    "State" means any state, territory, or possession of the
United States, the District of Columbia, or the Commonwealth of
Puerto Rico; and

(6)    "Tax" means the federal estate tax and the Maryland estate
tax and interest and penalties imposed in addition to the tax.

(b)    Persons among whom tax to be apportioned. The tax shall
be apportioned among all persons interested in the estate. The appor-
tionment shall be made in the proportion that the value of the inter-
est of each person interested in the estate bears to the total value of
the interests of all persons interested in the estate. The values used
in determining the tax shall be used for that purpose.

(c)    Procedure for determining apportionment.

(1)    The Court shall determine the apportionment of the tax. If
there are no administration proceedings, the Court of the County
wherein the decedent was domiciled at death shall determine the
apportionment of the tax upon the application of the person required
to pay the tax.

(2)    If the Court finds that it is inequitable to apportion interest
and penalties in the manner provided in this section because of spe-
cial circumstances, it may direct apportionment thereon in the man-
ner it finds equitable.

(3)    The expenses reasonably incurred by any fiduciary and by
any other person interested in the estate in connection with the
determination of the amount and apportionment of the tax shall be
apportioned as provided in subsection (b) and charged and collected
as a part of the tax apportioned. If the Court finds that it is inequi-