WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
463(b).

It is revised to, apply to seizure of any contraband,
for clarity.

Defined terms: "Contraband alcoholic

beverage" § 13-834
"Contraband cigarettes" § 13-834
"Contraband motor fuel" § 13-834 "Person" § 1-101

13-843. RESERVED.

13-844. RESERVED.

PART VII. SALE OF ESTATE PROPERTY.

13-845. SALE OF ESTATE PROPERTY.

(A)  IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, IF THE
INHERITANCE TAX DETERMINED ON AN INTEREST IN PROPERTY UNDER §
7-209, § 7-210, OR § 7-211 OF THIS ARTICLE IS NOT PAID WHEN DUE,
THE COURT THAT HAS JURISDICTION TO ADMINISTER THE ESTATE SHALL
ORDER THE PERSONAL REPRESENTATIVE TO SELL AS MUCH OF THE INTEREST
IN PROPERTY ON WHICH INHERITANCE TAX IS UNPAID AS IS NECESSARY
TO:

(1)  PAY INHERITANCE TAX ON THE PROPERTY; AND

(2)  PAY THE EXPENSES OF THE SALE.

(B)  EXCEPTIONS.

A COURT MAY NOT ORDER THE SALE OF AN INTEREST IN PROPERTY
UNDER SUBSECTION (A) OF THIS SECTION AFTER THE PERIOD PROVIDED
FOR THE LIEN ON THE PROPERTY UNDER § 13-806 OF THIS SUBTITLE HAS
EXPIRED.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 163.

In the introductory language of subsection (a) of this
section, the reference to the "inheritance tax" that
"is not paid when due" is substituted for the former
reference to "any of the parties" who "shall refuse or
neglect to pay the several proportions so decreed by
the orphans' court within 30 days from the time of
such decree", for clarity and to conform to the
terminology used throughout this subtitle.

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