Ch. 656

LAWS OF MARYLAND

13-511.

A register, on behalf of the State, or a person in interest
may appeal to the Court of Special Appeals from an order or
determination of an orphans' court or a court exercising the
jurisdiction of the orphans' court that relates to the
inheritance tax [or the tax on commissions].

13-601.

(d) Interest on unpaid Maryland estate tax begins [15] 9
months after the date of the death of a decedent and applies to
tax that is not paid by that date, including:

(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.

13-603.

(a)  Except as otherwise provided in this section, if a
claim for refund under § 13-901(a)(l) or (2) or (d)(l)(i) OR (2)
of this title is approved, the tax collector shall pay interest
oh the refund from the 45th day after the claim is filed in the
manner required in Subtitle 9 of this title to the date on which
the refund is paid.

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

(1)  made under any provision other than §
13-901(a)(l) or (2) or (d)(l)(i) OR (2) of this title;

(2)  based on:

(i) an error or mistake of the claimant not
attributable to the State or a unit of the State government;

(ii) withholding excess income tax;

(iii) an overpayment of estimated financial
institution franchise tax or estimated income tax; or

(iv) an overpayment of Maryland estate tax
based on an inheritance tax payment made after payment of
Maryland estate tax; or

(3)  made for Maryland estate tax or Maryland
generation-skipping transfer tax more than 1 year after the event
on which the claim is based.

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