WILLIAM DONALD SCHAEFER, Governor

Ch. 2

GENERAL REVISOR'S NOTE:

Former Art. 62A, § 6, which provided for reimbursement or
contribution for the payment of death taxes, is deleted as
obsolete in light of the Maryland Uniform Estate Tax
Apportionment Act.

The first sentence of former Art. 62A, § 8, which referred
to the effect of amending Title 26 of the Internal Revenue Code,
is deleted as unnecessary in light of Art. 1, § 21 of the Code.

Former Art. 62A, § 10, which concerned the effect on estates
on which taxes had not been paid as of 1928 and refunds where
taxes were paid before then, is deleted as obsolete.

Former Art. 62A, § 11, which provided for incorporation, by
reference, of the provisions of the Revenue Act of 1926 and
amendments, is deleted as surplusage.

Former Art. 62A, § 12, which provided for severability of
the provisions of this subtitle, is deleted as unnecessary in
light of Art. 1, § 23 of the Code and other independent
provisions of law.

SUBTITLE 4. TAX ON COMMISSIONS OF
PERSONAL REPRESENTATIVES.

7-401. IMPOSITION OF TAX.

EXCEPT AS PROVIDED IN § 7-402 OF THIS SUBTITLE, A TAX IS
IMPOSED ON EACH COMMISSION ALLOWABLE BY A COURT TO A PERSONAL
REPRESENTATIVE, WHETHER THE PERSONAL REPRESENTATIVE:

(1)  ACTUALLY RECEIVES THE COMMISSION; OR

(2)  CONSTRUCTIVELY RECEIVES THE COMMISSION:

(I)  BY WAIVING THE COMMISSION; OR

(II)  BY RECEIVING A LEGACY AS COMPENSATION OR
AS A SUBSTITUTE FOR THE COMMISSION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second and third
clauses and, except as it related to the tax rate, the
first clause of the first sentence of former Art. 81,
§ 144.

The word "imposed" is substituted for the former
references to the commissions being "subject to" and
the tax being "due and payable", for clarity.

The former references to "special administrator[s]"
are deleted as unnecessary in light of the use of the
term "personal representative". As to "personal

- 193 -