WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

alternative payment schedule does not affect the time
for filing a return.

Also in subsection (a) of this section, the reference
to the "person responsible for filing the federal
estate tax return" is substituted for the former
reference to the "'executor'", which was defined as
the person responsible for "paying" the federal tax,
since a federal return may be required due to state
tax liability, although there is no federal tax
liability because of the federal credit.

Also in subsection (a) of this section, the former
reference to filing the Maryland estate tax return "in
duplicate" is deleted as obsolete. A filing of a
single copy of the Maryland estate tax return is
sufficient for State purposes.

Subsection (b) of this section is revised to state
expressly that which was only implied by the former
requirement that the "'Maryland estate tax¹ imposed
shall be changed accordingly". Thus, subsection (b)
of this section expressly requires the filing of an
amended return, when additional tax is due, by the
person who filed the initial return. As to decreases
in federal estate taxes resulting in refunds of
Maryland estate taxes, see § 13-901 of this article.

In subsection (b) of this section, the requirement to
file an amended return "when the person pays the
additional federal tax" is added to state expressly
that which only was implied by the former requirement
for payment "at the same time or times at which the
additional 'federal estate tax' shall be payable".

Also in subsection (b) of this section, the reference
to "filling] a Maryland ... return" is substituted for
the former phrase "subsequent to the payment of the
'Maryland estate tax'", since a person may file a
Maryland return when there is no Maryland tax
liability. Accordingly, the former phrase "as
affecting an 'estate' the transfer of any part whereof
is taxable hereunder" is deleted as surplusage.

Also in subsection (b) of this section, the former
phrase "upon the final determination of the same" is
deleted as surplusage.

The first clause of the second sentence of former Art.
62A, § 5, which required additional Maryland estate
tax to be paid when the additional federal tax is
paid, is deleted as unnecessary in light of subsection
(b) of this section and the revision of § 7-306 of
this subtitle to require payment generally "when the
Maryland estate tax return is filed".

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