Ch. 2

LAWS OF MARYLAND

FOR AN ESTATE OF A NONRESIDENT DECEDENT, THE REGISTER SHALL
COOPERATE WITH THE DOMICILIARY TAXING AUTHORITIES AND GIVE THEM
ANY INFORMATION REQUESTED ABOUT THE ESTATE.

REVISOR'S NOTE: Subsection (a) of this section is standard
language added to state expressly that the duties set
forth in this section are not exclusive.

Subsection (b) of this section is new language derived
without substantive change from the first sentence of
former Art. 81, § 170.

Subsection (c) of this section is new language derived
without substantive change from the third, fourth, and
fifth sentences of former Art. 81, § 154(b) and the
tenth sentence of (c).

Subsection (d) of this section is new language derived
without substantive change from former Art. 81, § 172.

Subsection (e) of this section is new language derived
without substantive change from the second sentence of
former Art. 81, § 173.

In subsection (b)(1) of this section, the reference to
the inventory "required under § 7-225 ... (e) of this
subtitle" is added to encompass inventories of foreign
personal representatives. This addition is based on
present ET § 5-504.

In subsection (c)(1)(ii) of this section, the phrase
"where the land is located" is substituted for the
word "appropriate", which formerly modified "county",
for clarity.

In the introductory language of subsection (c)(2) of
this section, the word "include" is substituted for
the former word "state", to clarify that other items
are included in the notice.

In subsection (c)(4) of this section, the reference to
"the land records of the county where the land is
located" is added for clarity.

Defined terms: "County" § 1-101
"Court" § 7-101 "Department" § 1-101
"Estate" § 7-201 "Inheritance tax" § 1-101
"Person" § 1-101 "Property" § 1-101
"Register" § 7-101

7-232. CERTIFICATION OF PAYMENTS.

EACH REGISTER SHALL CERTIFY TO THE COMPTROLLER THE AMOUNT OF
INHERITANCE TAX PAID FOR EACH DECEDENT FOR WHOM A MARYLAND ESTATE
TAX RETURN IS FILED WITH THE REGISTER.

- 176 -