Ch. 2

LAWS OF MARYLAND

AND PENALTY ON THE DEATH TAXES DUE TO THAT STATE FROM THE ESTATE
OF THE DECEDENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third, fourth, and
sixth sentences of former Art. 81, § 173.

In subsections (a) through (c) of this section,   the

defined term "death taxes" is substituted for     the

former enumerations of types of death taxes     for
clarity.

In the introductory language of subsection (a) of this
section, the phrase "unit responsible for collecting"
is substituted for the former phrase "official or body
charged with", for clarity. As to the word "unit",
see the General Revisor's Note to this article.

Also in the introductory language of subsection (a) of
this section, the word "subdivision" is substituted
for the former word "territory", to conform to the
reference to a political subdivision of a domiciliary
state.

Also in the introductory language of subsection (a) of
this section, the former phrase "shall be deemed a
party interested in such estate to the extent that he
or it" is deleted as surplusage.

In subsection (a)(1) of this section, the reference to
an accounting "of the property in this State" is
substituted for the former reference to an accounting
"therein", for clarity.

In subsection (b) of this section, the term "personal

representative" is substituted for the former terms

"executor" and "administrator", for clarity and
consistency.

Defined terms: "Court" § 7-101

"Death taxes" § 7-101 "Estate" § 7-201

"Property" § 1-101 "State" § 1-101

7-229. RESERVED.

7-230. RESERVED.

PART VI. ADMINISTRATION.

7-231. ADMINISTRATION BY REGISTER.

(A) IN GENERAL.

IN ADDITION TO THE DUTIES SET FORTH ELSEWHERE IN THIS
SUBTITLE AND THE ESTATES AND TRUSTS ARTICLE, THE REGISTER HAS THE
DUTIES SET FORTH IN THIS SECTION.

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