WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The second sentence of former Art. 81, § 153, which
related to payment of tax after reappraisals and
revision of inventory required under ET § 7-203 or §
7-204, is deleted as surplusage.

Defined terms: "County" § 1-101
"Estate" § 7-201 "Inheritance tax" § 1-101
"Person" § 1-101 "Property" § 1-101
"Property that passes from a decedent" § 7-201
"Register" § 7-101

7-226. RESERVED.

7-227. RESERVED.

PART V. MISCELLANEOUS.

7-228. ESTATE OF NONRESIDENT DECEDENT.

(A)  ORDER FOR ACCOUNTING AND PAYMENT.

FOR AN ESTATE OF A NONRESIDENT DECEDENT, IF THE DEATH TAXES
AND INTEREST AND PENALTIES ON THE DEATH TAXES DUE TO A
DOMICILIARY STATE OR A POLITICAL SUBDIVISION OF A DOMICILIARY
STATE ARE NOT PAID OR SECURED, THE UNIT RESPONSIBLE FOR
COLLECTING THE DEATH TAXES IN THE DOMICILIARY STATE OR
SUBDIVISION MAY PETITION AND RECEIVE FROM THE COURT IN THIS STATE
THAT GRANTED LETTERS OF ADMINISTRATION FOR THE ESTATE AN ORDER
FOR:

(1)  AN ACCOUNTING OF THE PROPERTY IN THIS STATE; AND

(2)  PAYMENT OF THE DEATH TAXES AND INTEREST AND
PENALTIES ON THE DEATH TAXES.

(B)  RECEIPT OF FINAL ACCOUNTING.

THE PERSONAL REPRESENTATIVE OF AN ESTATE OF A NONRESIDENT
DECEDENT IS NOT ENTITLED TO APPROVAL FOR A FINAL ACCOUNTING OR
DISCHARGE UNTIL THE PERSONAL REPRESENTATIVE FILES WITH THE COURT
THAT GRANTED LETTERS OF ADMINISTRATION FOR THE ESTATE:

(1)  PROOF THAT ALL DEATH TAXES AND THE INTEREST AND
PENALTIES ON THE DEATH TAXES HAVE BEEN PAID TO OR SECURED FOR THE
DOMICILIARY TAXING AUTHORITIES; OR

(2)  THE CONSENT OF THE DOMICILIARY TAXING AUTHORITIES
TO THE FINAL ACCOUNTING OR DISCHARGE.

(C)  CONSTRUCTION OF NONRESIDENT DECEDENT PROVISIONS.

THIS SECTION AND § 7-231(E) OF THIS SUBTITLE SHALL BE
CONSTRUED LIBERALLY TO ENSURE THAT THE DOMICILIARY STATE OF A
NONRESIDENT DECEDENT RECEIVES THE DEATH TAXES AND THE INTEREST

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