Ch. 2

LAWS OF MARYLAND

(I)  CONDITIONS OF ELIGIBILITY; AND

(II)  1. AMOUNT AND DURATION OF ANY PAYMENT

DEFERRAL; OR

2. AMOUNT OF AND SCHEDULED TIME FOR ANY

INSTALLMENT PAYMENTS.

(2) IF THE COMPTROLLER DENIES AN APPLICATION FOR AN
ALTERNATIVE PAYMENT SCHEDULE, THE COMPTROLLER SHALL MAIL A NOTICE
OF THE DENIAL TO THE APPLICANT.

(F)  NOTICE TO REGISTER.

FOR EACH ALTERNATIVE PAYMENT SCHEDULE ALLOWED UNDER
SUBSECTION (B) OF THIS SECTION, THE COMPTROLLER SHALL GIVE THE
APPROPRIATE REGISTER NOTICE OF:

(1)  THE GRANT;

(2)  THE PROCEDURES AND GUIDELINES SPECIFIED UNDER
SUBSECTION (E)(1) OF THIS SECTION; AND

(3)  THE RESPONSIBILITIES OF THE REGISTER FOR RECEIPT
OF PAYMENTS,

(G)  TIME OF PAYMENT.

IF AN ALTERNATIVE PAYMENT SCHEDULE IS ALLOWED UNDER
SUBSSECTION (B) OF THIS SECTION, THE PERSON RESPONSIBLE FOR PAYING
THE INHERITANCE TAX SHALL PAY THE TAX IN ACCORDANCE WITH THE
SCHEDULE.

(H) PUBLICATION OF AVAILABILITY.

THE COMPTROLLER SHALL ADOPT PROCEDURES TO PROVIDE NOTICE
ABOUT THE AVAILABILITY OF ALTERNATIVE PAYMENT SCHEDULES: UNDER
THIS SECTION.

REVISOR'S NOTE: Subsections (a) through (e)(1), (f), and
(h), of this section are new language derived without
substantive change from former Art. 81, § 176A(a)
through (e.) and (i)(2) and (3).

Subsection (e)(2) of this section is new language
added to state expressly the requirement that the
Comptroller mail a notice of denial to the applicant.

Subsection (g) of this section is new language added
to. state expressly who is responsible for paying the
tax and the times at which it must be paid.

In subsection (b) of this section, the phrase "subject
to § 13-601 of this article" is added as a general
reference to the requirement to pay interest,

- 164 -