PARRIS N. GLENDENING, Governor                             Ch. 645

to be applied against the Maryland estate tax; and generally relating to certain
refunds of Maryland estate tax and inheritance tax.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 7-304(b)
Annotated Code of Maryland
(1988 Volume and 1996 Supplement)

BY adding to

Article - Tax - General

Section 13-906

Annotated Code of Maryland

(1988 Volume and 1996 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

7-304.

(b) (1) Except as otherwise provided in this subsection, the Maryland estate tax
is the amount, if any, by which the federal credit exceeds the total of death taxes other
than the Maryland estate tax that:

(i) are imposed by a state on property included in the Maryland
estate;

(ii) are allowable in computing the federal credit; and

(iii) EXCEPT AS PROVIDED IN § 13-906 OF THIS ARTICLE, have
actually been paid out of the Maryland estate and received by the appropriate unit of this
State.

(2) The Maryland estate tax may not exceed the amount whose timely
payment in accordance with federal law would reduce the amount of the federal estate tax
payable out of the Maryland estate had this subtitle not been enacted.

13-906.

(A)    IN THIS SECTION, "REGISTER" MEANS THE REGISTER OF WILLS OF A
COUNTY.

(B)     (1) IF A PERSON IS REQUIRED TO PAY INHERITANCE TAX THE
PAYMENT OF WHICH WOULD REDUCE THE MARYLAND ESTATE TAX IMPOSED ON AN
ESTATE AND WOULD ENTITLE THE ESTATE TO A MARYLAND ESTATE TAX REFUND,
ON THE WRITTEN REQUEST OF THE PERSONAL REPRESENTATIVE OF THE ESTATE,
THE COMPTROLLER MAY PAY DIRECTLY TO THE REGISTER, TO BE APPLIED

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