WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

OR AN ESTATE TAX PAYABLE TO ANOTHER STATE OR OF A DEATH DUTY DUE
BY AN ESTATE TO ANOTHER STATE FROM A PERSON INTERESTED IN THE
ESTATE WHO EITHER IS RESIDENT IN THIS STATE OR OWNS PROPERTY IN
THIS STATE SUBJECT TO ATTACHMENT OR. EXECUTION. FOR THE PURPOSE
OF THE ACTION, THE DETERMINATION OF APPORTIONMENT BY THE COURT
HAVING JURISDICTION OF THE ADMINISTRATION OF THE ESTATE IN THE
OTHER STATE IS PRIMA FACIE CORRECT. THIS SUBSECTION APPLIES ONLY
IF THE STATE IN WHICH THE DETERMINATION OF APPORTIONMENT WAS MADE
AFFORDS A SUBSTANTIALLY SIMILAR REMEDY.

(I) UNIFORMITY OF CONSTRUCTION.

THE PROVISIONS OF THIS SECTION THAT ARE UNIFORM WITH
STATUTES ENACTED IN OTHER STATES SHALL BE CONSTRUED TO MAKE
UNIFORM THE LAWS OF THOSE STATES THAT ENACT THE UNIFORM
PROVISIONS.

(J) SHORT TITLE.

THIS SECTION MAY BE CITED AS THE "MARYLAND UNIFORM ESTATE
TAX APPORTIONMENT ACT".

(K) APPLICABILITY OF SECTION.

EXCEPT AS OTHERWISE PROVIDED IN THE WILL OR OTHER
CONTROLLING INSTRUMENT, THIS SECTION APPLIES TO THE
APPORTIONMENT OF, AND CONTRIBUTION TO, THE FEDERAL AND MARYLAND
ESTATE TAXES.

REVISOR'S NOTE: This section formerly appeared as ET §
ll-109(a)(2), (3), (4), and (6) and (b) through (k).

In subsection (a)(3) of this section, the former
reference to "any individual, partnership,
association, joint stock company, [or] corporation" is
deleted as unnecessary in light of the definition of
"person" in § 1-101 of this article. Similarly, in
subsection (a)(4) of this section, the former
reference "including a personal representative,
guardian, or trustee" is deleted.

The only other changes are in style.

Former ET § 11-109(a)(1), which defined "[e]state", is
deleted as included in the definition of "[e]state" in
§ 7-301 of this subtitle.

Former ET § ll-109(a)(5), which defined "[s]tate", is
deleted as included in the definition of "state" in §
1-101 of this article.

Defined terms: "County" § 1-101
"Court" § 7-101 "Death taxes" § 7-101
"Estate" § 7-301 "Federal estate tax" § 7-301
"Inheritance tax" § 1-101

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