Ch. 643

LAWS OF MARYLAND

(E) INTEREST ON UNPAID MARYLAND GENERATION-SKIPPING
TRANSFER TAX BEGINS ON THE DATE THE MARYLAND GENERATION-SKIPPING
TRANSFER TAX RETURN IS DUE AND APPLIES TO TAX THAT IS NOT PAID BY
THAT DATE, INCLUDING AN INCREASE IN MARYLAND GENERATION-SKIPPING
TRANSFER TAX DUE TO A CHANGE IN FEDERAL GENERATION-SKIPPING
TRANSFER TAX MADE AFTER A PAYMENT OF MARYLAND GENERATION-SKIPPING
TRANSFER TAX.

[(e)] (F) For reasonable cause, a tax collector may waive
interest on unpaid tax.

13-603.

(b) A tax collector may not pay interest on a refund if the
claim for refund is:

(2) made for Maryland estate tax OR MARYLAND
GENERATION-SKIPPING TRANSFER TAX more than 1 year after the event
on which the claim is based.

13-805.

(D) UNPAID MARYLAND GENERATION-SKIPPING TRANSFER TAX AND
INTEREST CONSTITUTE A LIEN, IN FAVOR OF THE STATE, EXTENDING TO
ANY PROPERTY INCLUDED IN THE GENERATION-SKIPPING TRANSFER FOR
WHICH THE MARYLAND GENERATION-SKIPPING TRANSFER TAX IS DUE.

13-901.

(d) A claim for refund of Maryland estate tax OR MARYLAND
GENERATION-SKIPPING TRANSFER TAX may be filed by a claimant
[responsible for paying] REQUIRED TO PAY the tax if:

(1)  the Maryland estate tax is decreased as a result
of:

[(1)] (I) a decrease in the federal estate tax on the
estate; or

[(2)] (II) an inheritance tax payment made after a
Maryland estate tax payment; OR

(2)  THE MARYLAND GENERATION-SKIPPING TRANSFER TAX IS
DECREASED AS A RESULT OF A DECREASE IN THE FEDERAL
GENERATION-SKIPPING TRANSFER TAX ON THE GENERATION-SKIPPING
TRANSFER.

13-1023.

(a) A person who negligently or without reasonable cause
fails to provide any information as required under this article
is guilty of a misdemeanor and, on conviction, is subject to a
fine not exceeding $500.

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