WILLIAM DONALD SCHAEFER, Governor                        Ch. 5

7-307.

(d) If an alternative payment schedule is allowed under
subsection [(b)] (A) of this section, the person responsible for
filing the federal estate tax return shall pay the tax in
accordance with the schedule.

DRAFTER'S NOTE:

Error: Erroneous cross-reference in § 7-307(d) of the
Tax - General Article.

Occurred: Ch. 2, Acts of 1988.

7-308.

(d) (1) The fiduciary or other person required to pay the
tax may [withhold] WITHHOLD, from any property of the decedent
that is in the possession of the person and is distributable to
any person interested in the estate, the amount of tax
attributable to that person's interest. If the property in the
possession of the fiduciary or other person required to pay the
tax and distributable to any person interested in the estate is
insufficient to satisfy the proportionate amount of the tax
determined to be due from the person, the fiduciary or other
person required to pay the tax may recover the deficiency from
the person interested in the estate. If the property is not in
the possession of the fiduciary or other person required to pay
the tax, the person may recover from any person interested in the
estate the amount of the tax apportioned to that person in
accordance with this section.

DRAFTER'S NOTE:

Error: Omitted punctuation in § 7-308(d)(l) of the
Tax - General Article.

Occurred: Ch. 2, Acts of 1988.

8-211.

The Department shall:

(5) certify to the Comptroller:

(ii) the amounts required under § 8-213 OF THIS
SUBTITLE for its distribution.

DRAFTER'S NOTE:

Error: Stylistic error in § 8-211(5)(ii) of the Tax -
General Article.

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