Ch. 2

LAWS OF MARYLAND

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that, while
the Maryland estate tax generally must be paid within
15 months after a decedent dies, the federal estate
tax is payable within 9 months after the death. At
one time, the federal estate tax also was payable
within a 15-month period. However, when the federal
period was changed, there was no corresponding change
in the State time period. The Tax - General Article
Review Committee recommends that the State time period
be changed to 9 months to correspond to the federal
period.

Defined terms: "Comptroller" § 1-101

"Federal estate tax" § 7-301

"Maryland estate tax" § 1-101 "Person" § 1-101

"Register" § 7-101

7-306. TAX PAYMENT.

EXCEPT AS PROVIDED IN § 7-307 OF THIS SUBTITLE, THE PERSON
RESPONSIBLE FOR FILING THE FEDERAL ESTATE TAX RETURN SHALL PAY
THE MARYLAND ESTATE TAX TO THE COMPTROLLER WHEN THE MARYLAND
ESTATE TAX RETURN IS FILED WITH THE REGISTER.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
former Art. 62A, § 3(a) and the second clause of the
second sentence of § 4, as that clause related to tax
payment.

The reference to payment "when the Maryland estate tax
return is filed with the register" is substituted for
the former reference to payment "15 months after ...
death of the 'decedent'", to reflect that § 7-305 of
this subtitle has been revised to clarify the date on
which the return must be filed. This substitution
ensures that, if § 7-305 of this subtitle is amended
to alter the return date, the payment date also will
change.

Defined terms: "Comptroller" § 1-101

"Federal estate tax" § 7-301

"Maryland estate tax" § 1-101 "Person" § 1-101

7-307. ALTERNATIVE PAYMENT SCHEDULE.

(A) IN GENERAL.

ON APPLICATION OF THE PERSON RESPONSIBLE FOR PAYING THE
MARYLAND ESTATE TAX AND SUBJECT TO § 13-601 OF THIS ARTICLE, THE
COMPTROLLER MAY ALLOW AN ALTERNATIVE PAYMENT SCHEDULE FOR THE
MARYLAND ESTATE TAX, NOTWITHSTANDING ANY PAYMENT EXTENSION UNDER
§ 6166 OF THE INTERNAL REVENUE CODE.

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