WILLIAM DONALD SCHAEFER, Governor                   Ch. 552

or a consent by the proper taxing authorities thereof to such
final accounting or discharge.

The provisions of this section shall apply to the estate of
a nonresident decedent only if the laws of the state of his
domicile contain a provision, of any nature or however expressed,
whereby this State is given reasonable assurance of the
collection of its inheritance, succession, estate and other taxes
of a similar nature, with interest and penalties, from the
estates of decedents dying domiciled in this State in cases where
the estates of such decedents are being administered, in whole or
in part, by the probate court, or other court charged with the
administration of decedents' estates, in such other state. The
provisions of this section shall be liberally construed in order
to insure that the domiciliary state of any nonresident decedent
shall receive any inheritance, succession, estate or other taxes
of a similar nature with interest and penalties thereon, due to
it from the estate of such decedent.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved May 14, 1987.

CHAPTER 552

(House Bill 1258)

AN ACT concerning

Motor Vehicle Fuel Tax - Appeal to Circuit Court

FOR the purpose of permitting an appeal to the circuit court of
appropriate jurisdiction, rather than to the Maryland Tax
Court, from a certain license cancellation or a certain
exemption certificate cancellation; and providing for the
application of this act.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 142(c)

Annotated Code of Maryland

(1983 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

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