156                                          LAWS OF MARYLAND                           [Ch. 11

(3) "PERSON" MEANS ANY INDIVIDUAL,
PARTNERSHIP, ASSOCIATION, JOINT STOCK COMPANY,
CORPORATION, GOVERNMENT, POLITICAL SUBDIVISION,
GOVERNMENTAL AGENCY, OR LOCAL GOVERNMENTAL AGENCY.

(4)    "PERSON INTERESTED IN THE ESTATE" MEANS
ANY PERSON, INCLUDING A PERSONAL REPRESENTATIVE,
GUARDIAN, OR TRUSTEE, ENTITLED TO RECEIVE, 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.

(E) PERSONS AMONG WHOM TAX TO BE APPORTIONED.

THE TAX SHALL BE APPORTIONED AMONG ALL PERSONS
INTERESTED IN THE ESTATE. THE APPORTIONMENT SHALL BE
MADE IN THE PROPORTION THAT THE VALUE OF THE INTEREST 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 SPECIAL
CIRCUMSTANCES, IT MAY DIRECT APPORTIONMENT THEREON IN THE
MANNER 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 INEQUITABLE TO APPORTION THE EXPENSES AS PROVIDED IN
SUBSECTION (B), IT MAY DIRECT APPORTIONMENT THEREOF
EQUITABLY.