WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(B)  FORM OF SCHEDULE.

THE PAYMENT SCHEDULE MAY BE IN THE FORM OF:

(1)  A PAYMENT DEFERRAL; OR

(2)  AN INSTALLMENT PAYMENT PLAN.

(C)  ACTION BY COMPTROLLER.

(1) FOR EACH ALTERNATIVE PAYMENT SCHEDULE ALLOWED
UNDER SUBSECTION (A) OF THIS SECTION, THE COMPTROLLER SHALL
SPECIFY THE PROCEDURES AND GUIDELINES, INCLUDING:

(I)  CONDITIONS OF ELIGIBILITY; AND

(II)  1. AMOUNT AND DURATION OF ANY PAYMENT

DEFERRAL; OR

INSTALLMENT PAYMENTS.

2. AMOUNT OF AND SCHEDULED TIME FOR ANY

(2) IF THE COMPTROLLER DENIES AN APPLICATION FOR AN
ALTERNATIVE PAYMENT SCHEDULE, THE COMPTROLLER SHALL MAIL A NOTICE
OF THE DENIAL TO THE APPLICANT.

(D) TIME OF PAYMENT.

IF AN ALTERNATIVE PAYMENT SCHEDULE IS ALLOWED UNDER
SUBSECTION (B) OF THIS SECTION, THE PERSON RESPONSIBLE FOR FILING
THE FEDERAL ESTATE TAX RETURN SHALL PAY THE TAX IN ACCORDANCE
WITH THE SCHEDULE.

REVISOR'S NOTE: Subsections (a), (b), and (c)(1) of this
section are new language derived without substantive
change from former Art. 62A, § 3(b)(1) through (3) and
(5).

Subsection (c)(2) of this section is new language
added to state expressly the requirement that the
Comptroller mail a notice of denial to the applicant.

Subsection (d) of this section is new language added
to state expressly who is responsible for paying the
tax and the times at which it must be paid.

The introductory language of subsection (a)(1) of this
section, "[o]n application of the person responsible
for paying the Maryland estate tax", is added to
clarify who may request an alternative payment
schedule.

In subsection (a) of this section, the phrase "subject
to § 13-601 of this article" is added as a general

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