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MARVIN MANDEL, Governor 117
(4) AT THE OTHER TIMES ORDERED BY THE COURT.
(E) EXTENSIONS.
UPON WRITTEN APPLICATION OF THE PERSONAL
REPRESENTATIVE, THE COURT FOR GOOD CAUSE SHOWN MAY EXTEND
TO A SPECIFIED DATE THE TIME FOR RENDERING AN ACCOUNT.
REVISOR'S NOTE: This section presently appears as
Art. 93, §7-305. The only changes are in
style and language.
7-306- FAILURE TO RENDER ACCOUNT.
UPON FAILURE TO RENDER AN ACCOUNT OR TO FILE A
CERTIFICATE AS REQUIRED, A PERSONAL REPRESENTATIVE MAY BE
REMOVED AS PROVIDED IN §6-306. IN ADDITION, HE IS LIABLE
TO INTERESTED PERSONS AS PROVIDED IN §7-403.
REVISOR'S NOTE: This section presently appears as
Art. 93, §7-306. The only changes are in
style and language.
7-307. PAYMENT OF INHERITANCE TAX AND TAX ON
COMMISSIONS.
(A) GENERAL.
INHERITANCE TAXES WITH RESPECT TO A DISTRIBUTION AND
TAXES ON COMMISSIONS SHALL BE PAID BY THE PERSONAL
REPRESENTATIVE TO THE REGISTER. AN INHERITANCE TAX DUE
IN CONNECTION WITH A LEGACY OF INTESTATE SHARP SHALL BE
PAID AT THE TIME OF ACCOUNTING FOR ITS DISTRIBUTION.
FAILURE TO PAY THE INHERITANCE TAX WHEN DUE OR TO MAKE
FULL DISCLOSURE Of THE INFORMATION NECESSARY TO THE
[[DETERMINATION OF]] DETERMINATION BY THE REGISTER OF THE
TAX DUE MAY SUBJECT A PERSONAL REPRESENTATIVE TO
REDUCTION OR FORFEITURE OF COMMISSIONS BY THE COURT
UNLESS GOOD CAUSE TO THE CONTRARY IS SHOWN. THE TAX ON
COMMISSIONS IS DUE WHEN THE COURT ALLOWS THE COMMISSIONS.
FAILURE TO PAY THE INHERITANCE TAX OR THE TAX ON
COMMISSIONS WHEN DUE SUBJECTS THE BOND OF THE PERSONAL
REPRESENTATIVE TO LIABILITY.
(E) CERTIFICATE OF PAYMENT.
UPON PAYMENT OF THE INHERITANCE TAXES OR TAXES ON
COMMISSIONS AS DETERMINED BY THE REGISTER TO BE DUE, THE
PERSONAL REPRESENTATIVE IS ENTITLED TO RECEIVE A
CERTIFICATE RECITING THAT THE TAXES HAVE BEEN PAID. IF
REQUESTED BY THE PERSONAL REPRESENTATIVE, THE CERTIFICATE
SHALL SET FORTH IN DETAIL ITEMS OF REAL OR LEASEHOLD
PROPERTY UPON WHICH THE INHERITANCE TAXES HAVE BEEN PAID.
THE CERTIFICATE MAY BE FILED AMONG THE PERMANENT RECORDS
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