WILLIAM DONALD SCHAEFER, Governor                   Ch. 551

2-102.

(D) THE COURT SHALL HAVE EXCLUSIVE JURISDICTION IN THE
OPENING OF AN ESTATE.

Article 81 - Revenue and Taxes

153.

When any property shall be subject to said tax, the tax
shall be paid on the appraised value thereof as shown in the
inventory filed in the office of the register of wills of the
proper county or city and every executor shall have power, under
the order of the orphans' court OR THE COURT EXERCISING THE
JURISDICTION OF THE ORPHANS' COURT, to sell, if necessary, so
much of said property as will enable him to pay said tax. In the
event of any reappraisal or revision of the inventory as provided
in §§ 7-203 or 7-204 of the Estates Article of the Code, the tax
shall be paid on the reappraisal or revision.

[159.

Whenever any estate or any interest therein, subject to the
inheritance tax imposed by this subtitle, is administered in any
of the circuit courts of this State, the court administering such
estate shall appoint at least two appraisers to value such estate
or interest therein, for the purpose of determining the amount of
the tax due and payable under the provisions of this subtitle,
which appraisement shall be subject to confirmation or
modification by the circuit court appointing such appraisers.
The amount of tax so determined shall be paid to the register of
wills of the county or city in which such estate is administered,
and the trustee or other person administering such estate or
interest therein or the surety on his bond, shall not be
discharged from liability until the inheritance tax has been
paid.]

160.

Whenever any life estate, or interest for a term of years or
other interest less than an absolute interest, in trust or
otherwise, shall pass to a person, and a contingent or remainder
or reversionary interest shall pass to another person, the
orphans' court of the county [or city] in which administration is
granted, or any [other] court [having jurisdiction over the
administration or distribution of such property] EXERCISING THE
JURISDICTION OF THE ORPHANS' COURT, shall determine, for the
purpose of ascertaining the tax thereon and before any
distribution thereof shall be authorized, the value of the life
estate, or interest for a term of years, or other interest less
than an absolute interest, in accordance with the applicable and
effective regulations of the federal estate tax under the
Internal Revenue Code as promulgated by the United States

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