WILLIAM DONALD SCHAEFER, Governor

Ch. 2

only if there has been no distribution from any other
person or if the person who makes the distribution
fails to pay the tax. It is supported by the
provisions of ET § 7-304. See also Bouse v. Hutzler,
180 Md. 682, 684 (1942).

Subsection (c)(1) of this section is new language
added to clarify the person who is responsible for
prepaying the inheritance tax for subsequent
interests.

Subsection (c)(2) of this section is new language
derived without substantive change from the third
clause of former Art. 81, § 161(b) and the third
clause of the first sentence of (c).

Subsection (d) of this section is new language derived
without substantive change from the first clause of
the fifth sentence of former Art. 81, § 154(c).

In subsection (a)(1) and (2) of this section, the
former enumeration of types of persons who distribute
the property is deleted as unnecessary in light of the
general references to "the person who distributes the
property".

The introductory clause of subsection (a)(3) of this
section, [u]nless a decedent specified a source
and there is sufficient money from that source", is
added for clarity. See Bouse, supra.

The second sentence of former Art. 81, § 153, which
related to basing the inheritance tax on the appraised
value based on an inventory and on the reappraised or
revised value, are deleted as unnecessary in light of
§§ 7-208 through 7-211 of this subtitle.

Defined terms: "Court" § 7-101

"Inheritance tax" § 1-101

"Person" § 1-101 "Property" § 1-101

"Property that passes from a decedent" § 7-201

"Subsequent interest" § 7-201

7-217. TIME OF PAYMENT.

(A) IN GENERAL.

EXCEPT AS PROVIDED IN § 7-218 OF THIS SUBTITLE AND
SUBSECTIONS (C), (D), AND (E) OF THIS SECTION, IF AN ESTATE IS
ADMINISTERED SUBJECT TO THE JURISDICTION OF A COURT, THE PERSON
RESPONSIBLE FOR PAYING THE INHERITANCE TAX SHALL PAY THE TAX WHEN
THE REGISTER DETERMINES THE AMOUNT DUE, AT THE TIME THAT THE
REPRESENTATIVE ACCOUNTS FOR THE DISTRIBUTION OF PROPERTY OF THE
ESTATE.

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