158                                          LAWS OF MARYLAND                           [Ch. 11

TAX.

(2)    ANY EXEMPTION OF REDUCTION ALLOWED BY
REASON OF THE RELATIONSHIP OF ANY PERSON TO THE DECEDENT
OR BY REASON OF THE PURPOSES OF THE GIFT INURES TO THE
BENEFIT OF THE PERSON BEARING THAT RELATIONSHIP OR
RECEIVING THE GIFT. WHEN AN INTEREST IS SUBJECT TO A
PRIOR PRESENT INTEREST WHICH IS NOT ALLOWABLE AS A
DEDUCTION THE TAX APPORTIONABLE AGAINST THE PRESENT
INTEREST SHALL BE PAID FROM PRINCIPAL.

(3)   ANY CREDIT FOR PROPERTY PREVIOUSLY TAXED,
ANY CREDIT FOR STATE DEATH TAXES, AND ANY CREDIT FOR GIFT
TAXES OR DEATH TAXES OF A FOREIGN COUNTRY, INURES TO THE
PROPORTIONATE BENEFIT OF ALL PERSONS LIABLE TO
APPORTIONMENT.

(4)   TO THE EXTENT THAT PROPERTY PASSING TO OR
IN TRUST FOR A SURVIVING SPOUSE OR ANY CHARITABLE, PUBLIC
OR SIMILAR GIFT[[,]] OR BEQUEST DOES NOT CONSTITUTE AN
ALLOWABLE DEDUCTION FOR PURPOSES OF THE TAX SOLELY BY
REASON OF AN INHERITANCE TAX OR OTHER DEATH TAX IMPOSED
UPON AND DEDUCTIBLE FROM THE PROPERTY, THE PROPERTY SHALL
NOT BE INCLUDED IN THE COMPUTATION PROVIDED FOR IN THIS
SECTION, AND TO [[THE EXTENT]] THAT EXTENT NO
APPORTIONMENT SHALL BE MADE AGAINST THE PROPERTY. THIS
DOES NOT APPLY IN ANY INSTANCE WHERE THE RESULT WILL BE
TO DEPRIVE THE ESTATE OF A DEDUCTION OTHERWISE ALLOWABLE
UNDER § 2053 (D) OF THE INTERNAL REVENUE CODE OF 1954 OF
THE UNITED STATES, RELATING TO DEDUCTION FOR STATE DEATH
TAXES ON TRANSFERS FOR PUBLIC, CHARITABLE OR RELIGIOUS
USES.

(F)      NO APPORTIONMENT BETWEEN TEMPORARY AND
REMAINDER INTERESTS.

NO INTEREST IN INCOME AND NO ESTATE FOR YEARS OR FOR
LIFE OR OTHER TEMPORARY INTEREST IN ANY PROPERTY OR FUND
IS SUBJECT TO APPORTIONMENT AS BETWEEN THE TEMPORARY
INTEREST AND THE REMAINDER. THE TAX ON THE TEMPORARY
INTEREST AND THE TAX, IF ANY, ON THE REMAINDER IS
CHARGEABLE AGAINST THE CORPUS OF THE PROPERTY OR FUNDS
SUBJECT TO THE TEMPORARY INTEREST AND REMAINDER.

(G)   EXONERATION OF FIDUCIARY.

NEITHER THE FIDUCIARY NOR OTHER PERSON REQUIRED TO
PAY THE TAX IS UNDER ANY DUTY TO INSTITUTE ANY SUIT OR
PROCEEDING TO RECOVER FROM ANY PERSON INTERESTED IN THE
ESTATE THE AMOUNT OF THE TAX APPORTIONED TO THAT PERSON
UNTIL THE EXPIRATION OF THE SIX MONTHS NEXT FOLLOWING THE
PAYMENT OF ANY TAX. IF THE FIDUCIARY OR OTHER PERSON
REQUIRED TO PAY THE TAX CANNOT COLLECT FROM ANY PERSON
INTERESTED IN THE ESTATE THE AMOUNT OF TAX APPORTIONED TO