Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived

without substantive change from the tax rate provision

of the first clause of the first sentence of former
Art. 81, § 144.

In item (1) of this section, the clause "on which
commissions are allowable" is added for clarity.
Similarly, in item (2) of this section, the word
"actually" is added for clarity.

Defined terms: "Court" § 7-101
"Tax on commissions" § 1-101

7-404. TAX PAYMENT.

THE PERSONAL REPRESENTATIVE SHALL PAY THE TAX ON COMMISSIONS
TO THE REGISTER IN THE COUNTY WHERE THE ESTATE IS ADMINISTERED.

REVISOR'S NOTE: This section is new language that repeats
the provisions of the first sentence of ET § 7-307(a),
as that sentence relates to the tax on commissions.

The reference to the register "in the county where the
estate is administered" is added for clarity.

Defined terms: "County" § 1-101

"Register" § 7-101

"Tax on commissions" § 1-101

7-405. CREDIT.

A SUCCESSOR PERSONAL REPRESENTATIVE IS ALLOWED A CREDIT FOR
ANY TAX ON COMMISSIONS THAT A PREVIOUS PERSONAL REPRESENTATIVE
PAID.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the second sentence of former Art. 81, § 144.

The former references to an "executor" and "special
administrator" are deleted as unnecessary in light of
the use of the term "personal representative".

The first clause of the second sentence of former Art.
81, § 144, which stipulated that "[t]his tax shall be
payable only once on the same property", is deleted as
unnecessary in light of the revision of this section.

Defined term: "Tax on commissions" § 1-101

7-406. ADMINISTRATION BY REGISTER.

(A) TAX COLLECTION.

(1) THE REGISTER SHALL:

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