WILLIAM DONALD SCHAEFER, Governor

Ch. 2

accounts are filed. It is based on references to the
register in the first and second sentences of present
ET § 7-307(a).

Subsection (b) of this section is new language derived
without substantive change from the first clause of
former Art. 81, § 169(c) and the second clause of the
second sentence and, as it related to tax
determination, the first sentence of § 170.

Subsection (c) of this section is new language added
to clarify that the register determines the tax on a
subsequent interest in property that passes from a
decedent based on the method under § 7-210 of this
subtitle.

In the introductory language of subsection (b) of this
section, the reference to the inventory "required
under § 7-225 ... (e) of this subtitle" is added to
encompass inventories of foreign personal
representatives. This addition is based on present ET
§ 5-504(a). Thus, the former narrower reference to
inventories "as required by" former Art. 81, § 169, is
deleted.

Subsection (b)(2) of this section is revised to apply
in cases where inventories are filed, as well as in
cases when inventories are not.

Defined terms: "County" § 1-101
Court" § 7-101 "Estate" § 7-201
Inheritance tax" § 1-101
Person" § 1-101 "Property" § 1-101
Property that passes from a decedent" § 1-101
Register" § 7-101
'Subsequent interest" § 7-201

7-215. TAX PAYMENT IN GENERAL.

THE PERSON RESPONSIBLE UNDER § 7-216 OF THIS SUBTITLE FOR
PAYING THE INHERITANCE TAX SHALL PAY IT TO THE REGISTER WHO
DETERMINES THE INHERITANCE TAX UNDER § 7-214 OF THIS SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the first sentence of former Art. 81, § 152, the
second clause of § 169(c), and the first clause of the
second sentence of § 170, as those provisions required
payment be made to the register.

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

7-216. PERSON REQUIRED TO PAY TAX; SOURCE.

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