LAWS OF MARYLAND

reference to the requirement to pay interest,
notwithstanding approval of an alternative payment
schedule.

Defined terms: "Comptroller" § 1-101

"Internal Revenue Code" § 1-101

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

MARYLAND UNIFORM ESTATE TAX APPORTIONMENT ACT.

(A)  DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  "FIDUCIARY" MEANS A PERSONAL REPRESENTATIVE OR
TRUSTEE.

(3)  "PERSON" INCLUDES ANY GOVERNMENT, POLITICAL
SUBDIVISION, OR GOVERNMENTAL UNIT.

(4)  "PERSON INTERESTED IN THE ESTATE" MEANS ANY
PERSON WHO IS ENTITLED TO RECEIVE OR HAS RECEIVED, FROM A
DECEDENT WHILE ALIVE OR BY REASON OF THE DEATH OF A DECEDENT, ANY
PROPERTY OR INTEREST IN PROPERTY INCLUDED IN THE TAXABLE ESTATE
OF THE DECEDENT.

(5)  "TAX" MEANS THE FEDERAL ESTATE TAX AND THE
MARYLAND ESTATE TAX AND INTEREST AND PENALTIES IMPOSED IN
ADDITION TO THE TAXES.

(B)  APPORTIONMENT.

THE TAX SHALL BE APPORTIONED AMONG ALL PERSONS INTERESTED IN
THE ESTATE. THE APPORTIONMENT SHALL BE MADE IN THE PROPORTION
THAT THE VALUE OF THE INTEREST OF EACH PERSON INTERESTED IN THE
ESTATE BEARS TO THE TOTAL VALUE OF THE INTERESTS OF ALL PERSONS
INTERESTED IN THE ESTATE. THE VALUES USED IN DETERMINING THE TAX
SHALL BE USED FOR THAT PURPOSE.

(C)  COURT DETERMINATION.

(1)  THE COURT SHALL DETERMINE THE APPORTIONMENT OF
THE TAX. IF THERE ARE NO ADMINISTRATION PROCEEDINGS, THE COURT OF
THE COUNTY WHERE THE DECEDENT WAS DOMICILED AT DEATH SHALL
DETERMINE THE APPORTIONMENT OF THE TAX ON THE APPLICATION OF THE
PERSON REQUIRED TO PAY THE TAX.

(2)  IF THE COURT FINDS THAT IT IS INEQUITABLE TO
APPORTION INTEREST AND PENALTIES AS PROVIDED IN THIS SECTION
BECAUSE OF SPECIAL CIRCUMSTANCES, THE COURT MAY DIRECT
APPORTIONMENT IN THE MANNER THAT IT FINDS EQUITABLE.

(3)  THE EXPENSES REASONABLY INCURRED BY ANY FIDUCIARY
AND BY ANY OTHER PERSON INTERESTED IN THE ESTATE IN CONNECTION

- 188 -

Ch. 2
7-308.