WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

FORFEIT THE COMMISSION TO WHICH THE REGISTER OTHERWISE WOULD BE
ENTITLED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 176,
as it referenced remittance of the inheritance tax.

In subsections (a), (c), and (d) of this section, the
former references to a "clerk" are deleted as
obsolete.

In subsection (c)(2) of this section, the phrase
"which shall thereupon be filled as prescribed by the
Constitution", which formerly modified "office", is
deleted as surplusage.

Defined terms: "Comptroller" § 1-101
"Register" § 7-101

GENERAL REVISOR'S NOTE:

The first and fifth sentences of former Art. 81, § 173,
which provided for the filing of an inventory by a personal
representative of a nonresident decedent of property that is not
subject to death taxes in this State, are deleted as obsolete.
These sentences have not been used for at least the last 15
years.

SUBTITLE 3. MARYLAND ESTATE TAX.

7-301. DEFINITIONS.

(A)  IN GENERAL.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE:     This subsection is new language derived

without       substantive change from the introductory

phrase of   former Art. 62A, § 1 and rephrased in the

standard introductory language to a definition
section.

(B)  ESTATE.

"ESTATE" MEANS THE FEDERAL GROSS ESTATE OF A DECEDENT, AS
DETERMINED BY SUBTITLE B OF THE INTERNAL REVENUE CODE.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 62A, §
1(e).

The phrase "federal gross estate" is substituted for
the former references to "entire estate, and/or
interest therein" and "before deducting any allowances
or exemptions", for clarity.

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