Ch. 2

LAWS OF MARYLAND

(B)  NO FORMAL ADMINISTRATION.

EXCEPT AS PROVIDED IN § 7-218 OF THIS SUBTITLE AND
SUBSECTIONS (C), (D), AND (E) OF THIS SECTION, IF THERE IS NO
FORMAL ADMINISTRATION SUBJECT TO THE JURISDICTION OF A COURT FOR
PROPERTY THAT PASSES FROM A DECEDENT, THE PERSON RESPONSIBLE FOR
PAYING THE INHERITANCE TAX SHALL PAY THE TAX WHEN THE REGISTER
DETERMINES THE AMOUNT DUE.

(C)  PARTIAL INTEREST VALUED.

EXCEPT AS PROVIDED BY SUBSECTION (D) OF THIS SECTION, IF AN
INTEREST IN PROPERTY IS VALUED UNDER § 7-209(D) OR (E) OR § 7-210
OF THIS SUBTITLE, THE PERSON RESPONSIBLE FOR PAYING THE
INHERITANCE TAX SHALL PAY THE TAX WITHIN 30 DAYS AFTER THE
DETERMINATION OF THE INHERITANCE TAX DUE ON THE INTEREST.

(D)  TAX ON SUBSEQUENT INTEREST NOT PREPAID.

IF THE INHERITANCE TAX ON A SUBSEQUENT INTEREST IN PROPERTY
IS NOT PREPAID, THE PERSON RESPONSIBLE FOR PAYING THE TAX SHALL
PAY THE TAX WHEN THE INTEREST VESTS IN POSSESSION.

(E)  WHEN SPECIALLY VALUED PROPERTY DISQUALIFIED.

IF ADDITIONAL INHERITANCE TAX BECOMES DUE UNDER § 7-221 OF
THIS SUBTITLE, THE PERSON RESPONSIBLE FOR PAYING THE TAX SHALL
PAY THE TAX WHEN THE DISQUALIFYING EVENT OCCURS.

REVISOR'S NOTE: Subsection (a) of this section is new
language that repeats the provisions of the second
sentence of ET § 7-307.

Subsections (b), (c), and (d) of this section are new
language derived without substantive change from the
first clause of the second sentence of former Art. 81,
§ 160, the third sentence of § 161(a) and the first
through third clauses of the first sentence of (c),
the second clause of § 169(c), and the first clause of
the second sentence of § 170.

Subsection (e) of this section is new language added
to state expressly the time of payment when property
that is specially valued under § 7-211 of this
subtitle is disqualified under § 7-221 of this
subtitle.

In subsection (a) of this section, the language "when
the register determines the amount due" is added to
reflect § 7-214(a) of this subtitle.

In subsections (b) and (c) of this section, the
references to specific circumstances under which the
payment is due are substituted for the former
references to the tax as "ascertained" and "its
ascertainment", for clarity.

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