Ch. 2

LAWS OF MARYLAND

(2)  ANY EXEMPTION OR REDUCTION ALLOWED BY REASON OF
THE RELATIONSHIP OF ANY PERSON TO THE DECEDENT OR BY REASON OF
THE PURPOSES OF THE GIFT INURES TO THE BENEFIT OF THE PERSON
BEARING THAT RELATIONSHIP OR RECEIVING THE GIFT. IF AN INTEREST
IS SUBJECT TO A PRIOR PRESENT INTEREST THAT IS NOT ALLOWABLE AS A
DEDUCTION, THE TAX APPORTIONABLE AGAINST THE PRESENT INTEREST
SHALL BE PAID FROM PRINCIPAL.

(3)  ANY CREDIT FOR PROPERTY PREVIOUSLY TAXED, ANY
CREDIT FOR STATE DEATH TAXES, AND ANY CREDIT FOR GIFT TAXES OR
DEATH TAXES OF A FOREIGN COUNTRY INURE TO THE PROPORTIONATE
BENEFIT OF ALL PERSONS LIABLE TO APPORTIONMENT.

(4)  TO THE EXTENT THAT PROPERTY PASSING TO OR IN
TRUST FOR A SURVIVING SPOUSE OR ANY CHARITABLE, PUBLIC OR SIMILAR
GIFT OR BEQUEST IS NOT AN ALLOWABLE DEDUCTION FOR PURPOSES OF THE
TAX SOLELY BY REASON OF AN INHERITANCE TAX OR OTHER DEATH TAXES
IMPOSED ON AND DEDUCTIBLE FROM THE PROPERTY, THE PROPERTY IS NOT
INCLUDED IN THE COMPUTATION FOR WHICH THIS SECTION PROVIDES AND,
TO THAT EXTENT, AN APPORTIONMENT MAY NOT BE MADE AGAINST THE
PROPERTY. THIS PARAGRAPH DOES NOT APPLY IF THE RESULT DEPRIVES
THE ESTATE OF A DEDUCTION OTHERWISE ALLOWABLE UNDER § 2053 (D) OF
THE INTERNAL REVENUE CODE, RELATING TO DEDUCTION FOR STATE DEATH
TAXES ON TRANSFERS FOR PUBLIC, CHARITABLE OR RELIGIOUS USES.

(F)  PROPERTY NOT APPORTIONABLE.

AN INTEREST IN INCOME, AN ESTATE FOR YEARS, AN ESTATE FOR
LIFE, OR ANY OTHER TEMPORARY INTEREST IN ANY PROPERTY OR MONEY IS
NOT SUBJECT TO APPORTIONMENT BETWEEN THE TEMPORARY INTEREST AND
THE REMAINDER. THE TAX ON THE TEMPORARY INTEREST AND THE TAX, IF
ANY, ON THE REMAINDER IS CHARGEABLE AGAINST THE CORPUS OF THE
PROPERTY OR MONEY SUBJECT TO THE TEMPORARY INTEREST AND
REMAINDER.

(G)  APPORTIONMENT OF UNPAID TAX.

THE FIDUCIARY OR OTHER PERSON REQUIRED TO PAY THE TAX NEED
NOT INSTITUTE ANY SUIT OR PROCEEDING TO RECOVER FROM ANY PERSON
INTERESTED IN THE ESTATE THE AMOUNT OF THE TAX APPORTIONED TO
THAT PERSON UNTIL THE EXPIRATION OF THE 6 MONTHS NEXT FOLLOWING
THE PAYMENT OF ANY TAX. IF THE FIDUCIARY OR OTHER PERSON REQUIRED
TO PAY THE TAX CANNOT COLLECT FROM ANY PERSON INTERESTED IN THE
ESTATE THE AMOUNT OF TAX APPORTIONED TO THE PERSON, THE AMOUNT
NOT RECOVERABLE SHALL BE EQUITABLY APPORTIONED AMONG THE OTHER
PERSONS INTERESTED IN THE ESTATE WHO ARE SUBJECT TO
APPORTIONMENT.

(H) RECOVERY OF FEDERAL AND STATE ESTATE TAX.

SUBJECT TO THIS SUBSECTION, A FIDUCIARY ACTING IN ANOTHER
STATE OR A PERSON REQUIRED TO PAY THE TAX WHO IS RESIDENT IN
ANOTHER STATE MAY INSTITUTE AN ACTION IN A COURT OF THIS STATE
AND MAY RECOVER A PROPORTIONATE AMOUNT OF THE FEDERAL ESTATE TAX

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