Ch. 2

LAWS OF MARYLAND

AMOUNT DETERMINED IN THE AGREEMENT, BUT THE TIME BETWEEN THE
DECEDENT'S DEATH AND THE FILING MAY NOT BE INCLUDED IN COMPUTING
THE INTEREST AND PENALTIES.

REVISOR'S NOTE: This section formerly appeared as the fifth
sentence of Art. 81, § 190.

The only changes are in style.

Defined terra: "Death taxes" § 7-101

7-121. UNIFORM INTERPRETATION.

THIS PART III OF THIS SUBTITLE SHALL BE INTERPRETED AND
CONSTRUED TO EFFECTUATE ITS GENERAL PURPOSE TO MAKE UNIFORM THE
LAW OF THOSE STATES THAT ENACT IT.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 192.

The only changes are in style.

Defined term: "State" § 1-101

7-122. SHORT TITLE.

THIS PART III OF THIS SUBTITLE MAY BE CITED AS THE "MARYLAND
UNIFORM ACT ON INTERSTATE COMPROMISE OF DEATH TAXES".

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 193.

The only changes are in style.

Defined term: "Death taxes" § 7-101

GENERAL REVISOR'S NOTE:

Former Art. 81, § 191, which defined "state", is deleted as
repetitive of the definition of "state" in § 1-101 of this
article.

SUBTITLE 2. INHERITANCE TAX.

PART I. DEFINITIONS; GENERAL PROVISIONS.

7-201. DEFINITIONS.

(A) IN GENERAL.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

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