Ch. 535                          MARVIN MANDEL, Governor                             1169

7-304.

(b) Unless the will otherwise provides, income from the assets of a decedent's
estate after the death of the testator and before distribution, including income from
property used to discharge liabilities, shall be determined in accordance with the
rules applicable to a trustee under Article 75B and shall be distributed as follows:

(1) To specific legatees, the income from the property to which they are
entitled, respectively, less taxes, ordinary repairs and other expenses of
management and operation relating to such property, and an appropriate portion
of interest accrued since the death of the decedent and of taxes imposed on income
(excluding taxes on capital gains) which accrue during the period of
administration [;]. IN THE EVENT THAT THE INCOME FROM THE
PROPERTY TO WHICH SAID SPECIFIC LEGATEE IS ENTITLED [[,]] IS
NOT SUFFICIENT TO PAY SAID TAXES, ORDINARY REPAIRS AND
OTHER EXPENSES OF MANAGEMENT AND OPERATION RELATING
TO SUCH PROPERTY, OR IF THERE BE NO INCOME, THEN SUCH
EXPENSES IN EXCESS OF INCOME SHALL BE CHARGED TO AND
PAID BY SUCH SPECIFIC LEGATEE IMMEDIATELY UPON WRITTEN
DEMAND OF THE PERSONAL REPRESENTATIVE , OR AT THE
OPTION OF THE SPECIFIC LEGATEE, CHARGED AGAINST ANY
SHARE OF THE ESTATE TO WHICH THE LEGATEE MAY BE
ENTITLED; IF SAID SPECIFIC LEGATEE SHALL. FAIL TO MAKE
SUCH PAYMENT TO THE PERSONAL REPRESENTATIVE WITHIN
FIFTEEN DAYS FROM THE DATE OF SUCH WRITTEN DEMAND
THEREFOR, [[THEN]] THE PERSONAL REPRESENTATIVE SHALL
HAVE FULL POWER AND AUTHORITY TO SELL AT EITHER PUBLIC
OR PRIVATE SALE THE PROPERTY SO SPECIFICALLY BEQUEATHED
TO SATISFY SUCH EXCESS CHARGES, TAXES AND EXPENSES
ACCRUED THEREON; AND ANY PROCEEDS OF SUCH SALE IN
EXCESS OF SUCH CHARGES, TAXES AND EXPENSES, INCLUDING
EXPENSES OF SAID SALE, SHALL SUBSEQUENTLY BE DISTRIBUTED
TO THE SPECIFIC LEGATEE IN FULL SATISFACTION OF THE
RESPECTIVE SPECIFIC LEGACY. IN THE EVENT THAT THE
PROCEEDS OF SUCH SALE SHALL BE INSUFFICIENT TO SATISFY
SUCH CHARGES, TAXES AND EXPENSES INCIDENT TO THE
SPECIFICALLY BEQUEATHED PROPERTY, THEN THE PERSONAL
REPRESENTATIVE MAY PAY SUCH EXCESS EXPENSES, TAXES AND
OTHER CHARGES OUT OF THE RESIDUARY ESTATE.

[[8-104.

[Claims against a decedent's estate may be presented in the following manners:

(a)  The claimant may deliver or mail to the personal representative a verified
written statement of the claim indicating its basis, the name and address of the
claimant and the amount claimed. If the claim is not yet due, the date when it will
become due shall be stated. If the claim is contingent, the nature of the
contingency shall be stated. If the claim is secured, the security shall be described.
The failure of the claimant to comply with the foregoing or with the personal
representative's reasonable requests for additional information may be, in the
discretion of the court, a basis for disallowance of a claim.

(b)  The claimant may file a verified written statement of the claim, substantially
in the following form, with the register and deliver or mail a copy of the statement
to the personal representative; ]