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ROBERT L. EHRLICH, JR., Governor Ch. 225
shall pay the Maryland estate tax to the Comptroller [when the Maryland estate tax
return is filed with the register] NO LATER THAN 9 MONTHS AFTER THE DATE OF
THE DEATH OF THE DECEDENT.
(B) AN EXTENSION OF TIME TO FILE THE MARYLAND ESTATE TAX RETURN
GRANTED BY THE COMPTROLLER UNDER § 7-305.1 OF THIS SUBTITLE DOES NOT
EXTEND THE TIME FOR REMITTING THE MARYLAND ESTATE TAX.
(C) IF AN AMENDED MARYLAND ESTATE TAX RETURN IS FILED PURSUANT TO
§ 7-305(C) OF THIS SUBTITLE. THE PERSON RESPONSIBLE FOR FILING THE AMENDED
MARYLAND ESTATE TAX RETURN SHALL PAY THE ADDITIONAL MARYLAND ESTATE
TAX DEVELOPED ON THE AMENDED MARYLAND ESTATE TAX RETURN TO THE
COMPTROLLER WHEN THE AMENDED MARYLAND ESTATE TAX RETURN IS FILED
WITH THE REGISTER
7-307.
(d) If an alternative payment schedule is allowed under subsection (a) of this
section, the person responsible for filing the [federal] MARYLAND estate tax return
UNDER § 7-305 OF THIS SUBTITLE shall pay the tax in accordance with the schedule.
7-308.
(b) (1) The tax shall be apportioned among all persons interested in the
estate. [The] EXCEPT AS OTHERWISE PROVIDED IN THIS SUBSECTION, 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.
(2) (II) IF ANY PART OF THE ESTATE CONSISTS OF PROPERTY THE
VALUE OF WHICH IS DEEMED INCLUDIBLE IN THE ESTATE UNDER § 7-309(B)(6) OF
THIS SUBTITLE., THE AMOUNT OF MARYLAND ESTATE TAX APPORTIONED TO THE
PERSON OR PERSONS RECEIVING THAT PROPERTY SHALL BE THE AMOUNT BY
WHICH THE TOTAL TAX UNDER THIS SUBTITLE THAT HAS BEEN PAID EXCEEDS THE
TOTAL TAX UNDER THIS SUBTITLE THAT WOULD HAVE BEEN PAYABLE IF THE VALUE
OF THAT PROPERTY HAD NOT BEEN DEEMED INCLUDIBLE IN THE ESTATE..
(II) ANY TAX APPORTIONED UNDER THIS PARAGRAPH SHALL BE
APPORTIONED AMONG ALL PERSONS RECEIVING THAT PROPERTY IN THE
PROPORTION THAT THE VALUE OF THE PROPERTY RECEIVED BY EACH PERSON
BEARS TO THE TOTAL VALUE OF ALL SUCH PROPERTY.
7-309.
(a) Notwithstanding an Act of Congress that repeals or reduces the federal
credit under § 2011 of the Internal Revenue Code, the provisions of this subtitle in
effect before the passage of the Act of Congress shall apply with respect to a decedent
who dies after the effective date of the Act of Congress so as to continue the Maryland
estate tax in force without reduction in the same manner as if the federal credit had
not been repealed or reduced.
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