Ch. 2                                    LAWS OF MARYLAND

In subsection (a) of this section, the reference to
"apprais[al] in the manner provided in ... the Estates
and Trusts Article" is substituted for the former
reference to "valued for the purpose of determining
the amount of tax due ... hereunder", for clarity. In
light of this substitution, the second and third
sentences of former Art. 81, § 169(b), which related
to methods of appraisal, are deleted as unnecessary.

In the introductory language of subsections (c) and
(d) of this section, the former references to a
"trustee" are deleted as included in the references to
"each person ... who distributes property" and "each
person who receives property".

Also in the introductory language of subsections (c)
and (d) of this section, the defined term "property
that passes from a decedent" is substituted for the
former references to "estates or any interest
therein", for clarity.

In the introductory language of subsection (c) of this
section, the reference to the inventory "required by §
7-201 of the Estates and Trusts Article" is
substituted for the former reference to "a full and
complete inventory of the property passing subject to
the inheritance tax imposed by this subtitle", for
clarity.

Also in the introductory language of subsection (c) of
this section, the reference to "3 months" is
substituted for the former reference to "ninety (90)
days", for clarity and consistency throughout this
subtitle.

Also in the introductory language of subsection (c) of
this section, the phrase "before distributing the
property" is substituted for the former language
"which said ... person ... is about to distribute",
for clarity and brevity.

Also in the introductory language of subsection (c) of
this section, the former reference to formal
administration "subject to the jurisdiction of any
court" is deleted as surplusage.

In subsection (c)(1) and (2) of this section, the
former references to a "city" register are deleted as
unnecessary in light of the defined term "county".

In subsection (c)(1) of this section, the phrase "for
personal property" is added for clarity.

In subsection (c)(2) of this section, the term "real
property" is substituted for the former words "real
estate", for clarity.

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