3556

LAWS OF MARYLAND

Ch. 615

president, treasurer or other proper officer of the
taxpayer, an account of such State taxes. The tax is payable
without interest at any time on or before August first of
such year, provided the account is mailed on or before July
first; and if the account is not mailed until after July
first, the same shall be payable without interest at any
time within 30 days after the mailing of the account. All
gross receipts taxes not paid on or before August first, or
within 30 days after the mailing of the account, as above
provided, shall thereafter bear interest at the rate [of 3/4
of 1 percent for each month or fraction of a month;]
DETERMINED UNDER SECTION 204 OF THIS ARTICLE; and if the tax
is not paid before the first day of December following a
penalty of five percent on the amount thereof shall be
added; provided, however, that in the calendar year 1955 and
each year thereafter the Comptroller shall mail all bills
for taxes to which this section relates on or before the
first day of May and the taxes shall be due and payable on
the first day of June, and thereafter they shall bear
interest at the rate [of 3/4 of 1 percent for each month or
fraction thereof that they remain unpaid,] DETERMINED UNDER
SECTION 204 OF THIS ARTICLE, and if the tax is not paid
before the first day of October following a penalty of five
percent on the amount shall be added.

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
nine percent per annum] DETERMINED UNDER SECTION 204 OF THIS
ARTICLE after the expiration of 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 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 the tax. If the tax is not paid within 30