WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(1)  AN INCREASE IN MARYLAND ESTATE TAX DUE TO A
CHANGE IN FEDERAL ESTATE TAX MADE AFTER A PAYMENT OF MARYLAND
ESTATE TAX; AND

(2)  A PAYMENT MADE IN ACCORDANCE WITH AN ALTERNATIVE
PAYMENT SCHEDULE.

(E) WAIVER.

FOR REASONABLE CAUSE, A TAX COLLECTOR MAY WAIVE INTEREST ON
UNPAID TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 62A, §
3(a) and (c) and the second clause of the second
sentence of § 5 and former Art. 81, §§ 176A(h) and
480, the second sentence of § 152, and the third
sentence of § 170.

Subsection (a) of this section is revised to state the
duty of the tax collector to "assess" interest instead
of a duty of a taxpayer to "pay" interest, for
clarity.

In subsection (a) of this section, the defined term
"governmental unit" is added for clarity. See the
revisor's note to § 13-101(b) of this title.

Also in subsection (a) of this section, the former
introductory clause "[notwithstanding any other
provision of law" is deleted as unnecessary in light
of this revision.

In subsections (c) and (d) of this section, the former
references to a rate determined under "§ 204 of"
former Art. 81 and to a rate "specified in Article 81,
§ 152 of the Code" are deleted as unnecessary in light
of § 13-604 of this subtitle.

In subsection (c)(2) of this section, the words "if
there is no formal administration of the estate" are
added for clarity.

In subsection (d)(1) of this section, the reference to
an "increase ... due to a change in federal estate tax
after payment of Maryland estate tax" is substituted
for the former reference to "such additional tax", for
clarity.

Former Art. 81, § 128B(e)(2), the first and fourth
clauses of the third sentence of § 133, the third
sentence of § 306, the second sentence of § 311(a),
and, as they related to interest, § 407(a), the second
sentence of § 318(a), the first sentence of § 320, §

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