Ch. 2

LAWS OF MARYLAND

(A)  IN GENERAL.

(1)  EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE
INHERITANCE TAX ON PROPERTY THAT PASSES FROM A DECEDENT SHALL BE
PAID, BEFORE IT IS DISTRIBUTED, BY THE PERSON WHO DISTRIBUTES THE
PROPERTY.

(2)  THE PERSON WHO DISTRIBUTES PROPERTY THAT PASSES
FROM A DECEDENT IS LIABLE FOR THE INHERITANCE TAX ON THE PROPERTY
DISTRIBUTED UNTIL THE TAX IS PAID.

(3)  UNLESS A DECEDENT SPECIFIED A SOURCE FOR PAYING
THE INHERITANCE TAX AND THERE IS SUFFICIENT MONEY FROM THAT
SOURCE, THE COURT MAY ORDER SALE OF PROPERTY TO PAY THE
INHERITANCE TAX ON THE PROPERTY.

(B)  PAYMENT BY RECIPIENT.

THE INHERITANCE TAX ON PROPERTY THAT PASSES FROM A DECEDENT
SHALL BE PAID BY THE RECIPIENT IF:

(1)  THE PERSON WHO DISTRIBUTES THE PROPERTY DOES NOT
PAY THE TAX AS REQUIRED BY SUBSECTION (A) OF THIS SECTION; OR

(2)  THE PROPERTY PASSES FROM THE DECEDENT TO THE
RECIPIENT WITHOUT DISTRIBUTION.

(C)  SUBSEQUENT INTEREST.

IF THE PROPERTY THAT PASSES FROM A DECEDENT IS A SUBSEQUENT
INTEREST, THE INHERITANCE TAX ON THE PROPERTY SHALL BE PAID:

(1)  BY THE PERSON BY OR FOR WHOM A PREPAYMENT
APPLICATION IS MADE UNDER § 7-219 OF THIS SUBTITLE; OR

(2)  IF THE INHERITANCE TAX IS NOT PREPAID ON THE
SUBSEQUENT INTEREST, BY THE PERSON IN WHOM THE PROPERTY OR
SUBSEQUENT INTEREST ULTIMATELY VESTS.

(D)  SPECIAL VALUATION PROPERTY.

IF PROPERTY VALUED UNDER § 7-210 OF THIS SUBTITLE IS
DISQUALIFIED FOR THE SPECIAL VALUATION UNDER § 7-221 OF THIS
SUBTITLE, THE PERSON WHO OWNS THE PROPERTY WHEN THE DISQUALIFYING
EVENT OCCURS SHALL PAY ANY ADDITIONAL INHERITANCE TAX DETERMINED
UNDER § 7-221 OF THIS SUBTITLE.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from the
first sentence of former Art. 81, § 152 and the second
clause of the first sentence of § 153.

Subsection (b) of this section is new language added
to state expressly that the recipient of property from
a decedent is responsible for paying inheritance tax

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