78                                     LAWS OF MARYLAND                             [CH. 3

(4) If the Court finds that the assessment of penalties and inter-
est assessed in relation to the tax is due to delay caused by the negli-
gence of the fiduciary, the Court may charge the fiduciary with the
amount of the assessed penalties and interest.

(5) In any suit or judicial proceeding to recover from any person
interested in the estate the amount of the tax apportioned to the
person in accordance with this section, the determination of the
Court in respect thereto is prima facie correct.

(d)    Method of proration.

(1)    The fiduciary or other person required to pay the tax may
withhold from any property of the decedent in his possession, dis-
tributable to any person interested in the estate, the amount of tax
attributable to his interest. If the property in the possession of the
fiduciary or other person required to pay the tax and distributable to
any person interested in the estate is insufficient to satisfy the pro-
portionate amount of the tax determined to be due from the person,
the fiduciary or other person required to pay the tax may recover the
deficiency from the person interested in the estate. If the property
is not in the possession of the fiduciary or other person required to
pay the tax, the fiduciary or other person required to pay the tax
may recover from any person interested in the estate the amount of
the tax apportioned to the person in accordance with this section.

(2)    If property held by the fiduciary or other person is distrib-
uted prior to final apportionment of the tax, the fiduciary or other
person may require the distributee to provide a bond or other security
for the apportionment liability in the form and amount prescribed
by the fiduciary, with the approval of the Court.

(3)    If the fiduciary or other person transfers any property in-
cluded in the estate to another person, other than a bona fide pur-
chaser for value, such transferee shall be jointly and severally liable
with the transferor for the amount of tax apportioned to the trans-
feror under this section, less the value at the time of such transfer
of any consideration furnished by the transferee for such property.

(e)    Allowance for exemptions, deductions and credits.

(1)    In making an apportionment, allowances shall be made for
any exemptions granted, and for any deductions and credits allowed
by the law imposing the tax.

(2)    Any exemption or reduction allowed by reason of the rela-
tionship of any person to the decedent or by reason of the purposes
of the gift inures to the benefit of the person bearing that relation-
ship or receiving the gift. When an interest is subject to a prior
present interest which is not allowable as a deduction the tax appor-
tionable against the present interest shall be paid from principal.

(3)  &nb