MARVIN MANDEL, Governor                               159

THE PERSON, THE AMOUNT NOT RECOVERABLE SHALL BE EQUITABLY
APPORTIONED AMONG THE OTHER PERSONS INTERESTED IN THE
ESTATE WHO ARE SUBJECT TO APPORTIONMENT.

(H) ACTION BY NONRESIDENT.

SUBJECT TO THIS SUBSECTION, A FIDUCIARY ACTING IN
ANOTHER STATE OR A PERSON REQUIRED TO PAY THE TAX WHO IS
RESIDENT IN ANOTHER STATE MAY INSTITUTE AN ACTION IN THE
COURTS OF THIS STATE AND MAY RECOVER A PROPORTIONATE
AMOUNT OF THE FEDERAL ESTATE TAX OR AN ESTATE TAX PAYABLE
TO ANOTHER STATE OR OF A DEATH DUTY DUE BY A DECEDENT'S
ESTATE TO ANOTHER STATE FROM A PERSON INTERESTED IN THE
ESTATE WHO IS EITHER RESIDENT IN THIS STATE OR WHO OWNS
PROPERTY IN THIS STATE SUBJECT TO ATTACHMENT OR
EXECUTION. FOR THE PURPOSE OF THE ACTION, THE
DETERMINATION OF APPORTIONMENT BY THE COURT HAVING
JURISDICTION OF THE ADMINISTRATION OF THE DECEDENT'S
ESTATE IN THE OTHER STATE IS PRIMA FACIE CORRECT. THE
PROVISIONS OF THIS SUBSECTION APPLY ONLY IF THE STATE IN
WHICH THE DETERMINATION OF APPORTIONMENT WAS MADE AFFORDS
A SUBSTANTIALLY SIMILAR REMEDY.

(I) UNIFORMITY OF CONSTRUCTION.

SUCH OF THE PROVISIONS OF THIS SECTION AS ARE
UNIFORM WITH STATUTES ENACTED IN OTHER STATES SHALL BE SO
CONSTRUED AS TO EFFECTUATE THEIR PURPOSE TO MAKE UNIFORM
THE LAWS OF WHOSE STATES WHICH ENACT SUCH PROVISIONS.

(J) SHORT TITLE.

THIS SECTION MAY BE CITED AS THE MARYLAND UNIFORM
ESTATE TAX APPORTIONMENT ACT.

(K) APPLICABILITY.

EXCEPT AS OTHERWISE PROVIDED IN THE WILL, OR OTHER
CONTROLLING INSTRUMENT, THE PROVISIONS OF THIS SECTION
SHALL APPLY TO THE APPORTIONMENT OF, AND CONTRIBUTION TO,
THE FEDERAL AND MARYLAND ESTATE TAXES.

REVISOR'S NOTE: This section presently appears as
Art. 93, §11-109. It is the Uniform Estate
Tax Apportionment Act. No changes have been
made except style changes in subsections (j)
and (k).

TITLE 12. EFFECTIVE DATE AND APPLICABILITY.
SUBTITLE 1. EFFECTIVE DATE AND APPLICATION.
12-101. EFFECTIVE DATE.