Ch. 643

LAWS OF MARYLAND

IS INCREASED, THE PERSON SHALL COMPLETE AND FILE AN AMENDED
RETURN WITH THE COMPTROLLER WHEN THE ADDITIONAL FEDERAL TAX IS
PAID.

7-406.

THE PERSON REQUIRED TO PAY THE FEDERAL GENERATION-SKIPPING
TRANSFER TAX SHALL PAY THE MARYLAND GENERATION-SKIPPING TRANSFER
TAX TO THE COMPTROLLER ON OR BEFORE THE LAST DAY FOR FILING A
MARYLAND GENERATION-SKIPPING TRANSFER TAX RETURN.

13-101.

(c)(2) "Tax collector" includes:

(iv) the registers of wills, with respect to[:

1.] the inheritance tax[; and

2. the tax on commissions].

13-410.

(a) If the Internal Revenue Service issues a final
determination that increases federal taxable income, [or] federal
estate, OR FEDERAL GENERATION-SKIPPING TRANSFER tax reported on a
federal return, the tax collector shall assess the financial
institution franchise tax, income tax, [or] Maryland estate tax,
OR MARYLAND GENERATION-SKIPPING TRANSFER TAX on the increase in
the taxable net earnings, Maryland taxable income, [or] federal
credit for State death tax, OR FEDERAL CREDIT FOR STATE
GENERATION-SKIPPING TRANSFER TAX that reslts results from the
federal adjustment.

13-510.

(a) Except as provided in subsection (b) of this section
and subject to § 13-514 of this subtitle, within 30 days after
the date on which a notice is mailed, a person or governmental
unit that is aggrieved by the action in the notice may appeal to
the Tax Court from:

(1) an assessment for:

(i) the alcoholic beverage tax;

(ii) the boxing and wrestling tax;

(iii) the financial institution franchise tax;

(iv) the income tax;

(v) the Maryland estate tax;

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