Ch. 597

1997 LAWS OF MARYLAND

responsible for paying the inheritance tax shall pay the tax when the register determines
the amount due, at the time that the representative accounts for the distribution of
property of the estate.

(B) EXCEPT AS PROVIDED IN § 7-218 OF THIS SUBTITLE AND SUBSECTIONS (C),
(D), AND (E) OF THIS SECTION, IF AN ESTATE IS ADMINISTERED UNDER MODIFIED
ADMINISTRATION, THE PERSON RESPONSIBLE FOR PAYING THE INHERITANCE TAX
SHALL PAY THE TAX WHEN THE PERSONAL REPRESENTATIVE FILES THE FINAL
REPORT UNDER MODIFIED ADMINISTRATION.

[(b)] (C) Except as provided in § 7-218 of this subtitle and subsections (c), (d),
and (e) of this section, if there is no formal administration subject to the jurisdiction of a
court for property that passes from a decedent, the person responsible for paying the
inheritance tax shall pay the tax when the register determines the amount due.

[(c)] (D) Except as provided by subsection (d) of this section, if an interest in
property is valued under § 7-209(d) or (e) or § 7-210 of this subtitle, the person
responsible for paying the inheritance tax shall pay the tax within 30 days after the
determination of the inheritance tax due on the interest.

[(d)] (E) If the inheritance tax on a subsequent interest in property is not prepaid,
the person responsible for paying the tax shall pay the tax when the interest vests in
possession.

[(e)] (F) If additional inheritance tax becomes due under § 7-221 of this subtitle,
the person responsible for paying the tax shall pay the tax when the disqualifying event
occurs.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 1997.

Approved May 22, 1997.

CHAPTER 597

(Senate Bill 523)

AN ACT concerning

Classified Vehicles - Limousines —Exemption From Excise Tax

FOR the purpose of creating a separate vehicle classification for limousines; providing for
registration of limousines with the Motor Vehicle Administration; providing for the
issuance of special limousine vehicle registration plates by the Administration;
subjecting limousines to a certain surcharge for registration; exempting limousines
from a certain-excise tax; providing for the effective dates date of this Act; defining
a certain term; and generally relating to creating a separate vehicle classification for
limousines.

BY adding to

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