Ch. 2

LAWS OF MARYLAND

In subsection (a)(1) of this section, the word
"immediately" is added to clarify when the 5-year
period occurs.

Defined terms: "Comptroller" § 1-101
"Inheritance tax" § 1-101
"Person" § 1-101 "Property" § 1-101
"Register" § 7-101

7-212. RESERVED.

7-213. RESERVED.

PART III. DETERMINATION AND PAYMENT OF
INHERITANCE TAX.

7-214. DETERMINATIONS BY REGISTER.

(A)

IN GENERAL.

THE REGISTER IN THE COUNTY WHERE THE COURT THAT ADMINISTERS
AN ESTATE IS LOCATED SHALL DETERMINE THE INHERITANCE TAX THAT IS
DUE ON ANY INTEREST IN PROPERTY INCLUDED IN THE ESTATE WHEN THE
PERSONAL REPRESENTATIVE OF THE DECEDENT ACCOUNTS FOR THE
DISTRIBUTION OF THE PROPERTY.

(B) NO FORMAL ADMINISTRATION OF ESTATE.

IF THERE IS NO FORMAL ADMINISTRATION OF AN ESTATE, THE
REGISTER IN THE COUNTY WHERE THE INVENTORY REQUIRED UNDER §
7-225(C), (D), OR (E) OF THIS SUBTITLE IS TO BE FILED SHALL:

(1) DETERMINE THE INHERITANCE TAX THAT IS DUE ON
INTEREST IN PROPERTY THAT PASSES FROM A DECEDENT:

ANY

(I)  WHEN THE INVENTORY IS FILED; OR

(II)  IF THE INVENTORY IS NOT FILED, WHEN THE
APPRAISAL IS FILED BY THE APPRAISERS APPOINTED UNDER § 7-231 OF
THIS SUBTITLE; AND

(2) SEND A TAX BILL FOR THE INHERITANCE TAX DUE TO
EACH PERSON RESPONSIBLE FOR PAYING THE TAX.

(C) SUBSEQUENT INTERESTS.

THE REGISTER OF THE COUNTY WHERE THE INVENTORY REQUIRED

UNDER § 7-225 OF THIS SUBTITLE IS FILED SHALL DETERMINE THE

INHERITANCE TAX DUE ON A SUBSEQUENT INTEREST IN PROPERTY THAT
PASSES FROM A DECEDENT.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to state expressly that a register is
responsible for determining inheritance tax when

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