WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

employ any individual, the employer shall file with the issuing
authority:

(1)  a certificate of compliance with the State
[worker's] WORKERS' compensation laws; or

(2)  the number of a [worker's] WORKERS' compensation
insurance policy or binder.

2-106.

(d) (2) The optional percentage withholding schedules shall
provide for:

(i) wages for each withholding period allowable
under [§ 10-809] § 10-909 of this article; and

5-301.

(d)   (1) A wholesaler that sells or delivers distilled
spirits or wine to retail dealers in the State shall pay' the
alcoholic beverage tax on those distilled spirits and wine, in
the manner that the Comptroller requires, with the return that
covers the period in which the [manufacturer] WHOLESALER sells or
delivers those distilled spirits and wine.

7-203.

(e)  The inheritance tax does not apply to the receipt of
property that passes from a decedent to or for the use of[:

(1)] an organization exempt from taxation under §
501(c)(3) of the Internal Revenue Code [that] IF THE
ORGANIZATION:

[(i)] (1) is incorporated under the laws of
this State;

[(ii)] (2) conducts a substantial part of all
its activities in this State or in the District of Columbia; or

[(iii)] (3) has its principal place of business
in a jurisdiction whose law:

[1.] (I) does not impose death taxes on
the receipt of property that passes from a decedent to a
beneficiary of this State that is exempt from taxation under §
501(c)(3) of the Internal Revenue Code; or

[2.] (II) contains a reciprocal exemption
from death taxes similar to the exemption allowed in this
subsection[; or

- 2029 -