1066                                        LAWS OF MARYLAND                     [Ch. 142

applicable to certain death taxes, and correcting
certain language.

BY repealing and re—enacting, with amendments,

Article 81 — Revenue and Taxes

Section 152, 170 and 183

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 152, 170 and 183 of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1969 Replacement Volume and 1974 Supplement) be and they
are hereby repealed and re—enacted, with amendments, to
read as follows:

Article 81 — Revenue and Taxes

152.

Every executor, administrator, trustee, agent,
fiduciary or other person making distribution of any
property passing subject to the taxes imposed by this
subtitle shall be charged with the payment thereof, and
shall only be discharged from liability for the amount of
said tax or taxes by paying the same for the use of the
State to the register of wills of the proper county or
city, before making any distribution to the person or
persons entitled. Unpaid taxes shall bear interest at
the rate of [six per centum] NINE PERCENT per annum after
the expiration of [thirty] 30 days from their due date.

170.

whenever any property shall pass subject to the
inheritance tax imposed by this subtitle, and there is no
formal administration of such estate subject to the
jurisdiction of any court, and no inventory is filed as
required by § 169, it [shall be and become] IS the duty
of the register of wills of the county or city in which
the inventory should have been filed, under the
provisions of § 169, to apply for the appointment of at
least two appraisers to value any such estate that may
come to his attention, for the purpose of determining the
amount of tax due and payable hereunder. The tax
ascertained to be due shall become payable at once to the
register of wills, and he shall immediately send a bill
for the payment thereof to the person or persons liable
for the payment of [said] THE tax. If the tax is not
paid within 30 days from the date of [said] billing, the
person or persons liable for the payment of the [said]