Ch. 646

1997 LAWS OF MARYLAND

AGAINST THE INHERITANCE TAX, ANY MARYLAND ESTATE TAX REFUND TO WHICH
THE ESTATE WOULD BE ENTITLED AS A RESULT OF THE PAYMENT OF THE
INHERITANCE TAX.

(2) IF A PERSON BECOMES ENTITLED TO AN INHERITANCE TAX REFUND
THE PAYMENT OF WHICH WOULD RESULT IN AN INCREASE IN THE MARYLAND
ESTATE TAX IMPOSED ON AN ESTATE, ON THE WRITTEN REQUEST OF THE PERSON
MAKING A CLAIM FOR THE INHERITANCE TAX REFUND OR IF A CLAIM FOR AN
INHERITANCE TAX REFUND HAS NOT BEEN MADE, THE REGISTER MAY PAY THE
INHERITANCE TAX REFUND DIRECTLY TO THE COMPTROLLER TO BE APPLIED
AGAINST ANY UNPAID MARYLAND ESTATE TAX OR ADDITIONAL MARYLAND
ESTATE TAX THAT WOULD BECOME DUE AS A RESULT OF THE INHERITANCE TAX
REFUND.

(C)     IF A PAYMENT FROM THE COMPTROLLER TO THE REGISTER OR FROM
THE REGISTER TO THE COMPTROLLER UNDER SUBSECTION (B) OF THIS SECTION
DOES NOT DISCHARGE A PERSON'S TAX LIABILITY IN ITS ENTIRETY, THE PERSON
SHALL PAY ANY REMAINING UNPAID INHERITANCE TAX TO THE REGISTER OR ANY
REMAINING UNPAID MARYLAND ESTATE TAX TO THE COMPTROLLER.

(D)    PAYMENT BY THE COMPTROLLER TO THE REGISTER OR BY THE
REGISTER TO THE COMPTROLLER UNDER SUBSECTION (B) OF THIS SECTION SHALL
SATISFY THE OBLIGATION OF THE REGISTER OR COMPTROLLER TO PAY A REFUND
TO THE EXTENT OF THE PAYMENT.

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

Approved May 22, 1997.

CHAPTER 646
(House Bill 172)

AN ACT concerning

Child Support Enforcement - Legal Representation

FOR the purpose of establishing that the Child Support Enforcement Administration
may be the complainant in a paternity proceeding in which the Administration is
providing child support services under federal law; authorizing the Administration
to initiate certain legal proceedings in any support action in which the
Administration is providing child support services under federal law; specifying the
role of certain attorneys who initiate or participate in certain legal proceedings and
the effect of certain representation; requiring these attorneys to advise certain
persons of the effect of the representation; and generally relating to legal
representation in certain child support proceedings.

BY repealing and reenacting, with amendments,

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