Ch. 2

LAWS OF MARYLAND

representative", see the General Revisor's Note to
Title 1 of this article.

The phrase "for the benefit of the State", which
formerly modified "tax", is deleted as surplusage.

The fourth clause of the first sentence of former Art.
81, § 144, which indicated an intent that "no
commissions less than this tax shall be allowed by the
orphans' courts of this State", is deleted as
unnecessary in light of the revision of this section.

Note that the revision of this subtitle reflects 61
Op. Att'y Gen. 869 (1976) as that opinion related to
the inclusion of commissions on the sale of personal
property by a personal representative when computing
the tax imposed under this subtitle.

Defined term: "Court" § 7-101

7-402. EXEMPTION.

(A)  IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, THE
TAX ON COMMISSIONS DOES NOT APPLY TO COMMISSIONS ON PERSONAL
PROPERTY THAT PASSES FROM A NONRESIDENT DECEDENT IF, AT THE TIME
OF DEATH, THE DECEDENT IS A RESIDENT OF A STATE OR FOREIGN
COUNTRY WHOSE LAW, WHEN THE PERSONAL PROPERTY IS DISTRIBUTED:

(1)  DOES NOT IMPOSE DEATH TAXES OR TAXES ON
COMMISSIONS ON SIMILAR PERSONAL PROPERTY OF A RESIDENT OF THIS
STATE; OR

(2)  CONTAINS A RECIPROCAL EXEMPTION FROM TAXES
SIMILAR TO THE EXEMPTION ALLOWED UNDER THIS SUBSECTION.

(B)  LIMITATION.

THE EXEMPTION UNDER SUBSECTION (A) OF THIS SECTION DOES NOT
APPLY TO ANY COMMISSION OF A PERSONAL REPRESENTATIVE THAT IS
ALLOWABLE ON TANGIBLE PERSONAL PROPERTY THAT HAS A TAXABLE SITUS
IN THIS STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 174, as that sentence related to the
tax on commissions.

In the introductory language of subsection (a) of this
section, the former references to a law in existence
"at the time of the ... transfer or other disposition
of such personal property of such decedent in
Maryland" and "at the time of such transfer or other
disposition" are deleted as unnecessary since this
section only applies to distribution.

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