PARRIS N. GLENDENING, Governor
H.B. 1012
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.
May 22, 1997
The Honorable Casper R. Taylor, Jr.
Speaker of the House
State House
Annapolis MD 21401
Dear Mr. Speaker:
In accordance with Article II, Section 17 of the Maryland Constitution, I have today
vetoed House Bill 1012.
This bill prohibits an alcoholic beverages licensee in Baltimore County from permitting
adult entertainment on the licensed premises or on property adjacent to the licensed
premises over which the holder has ownership or control. The prohibition does not apply
to a licensee that offered adult entertainment on the licensed premises for at least five
calendar days between March 8, 1996 and April 8, 1996, or to a transferee of a license
from a holder who meets the previous exception as long as the transferee continues to
offer adult entertainment on the same premises. The Board of License Commissioners
shall suspend or revoke the license of a violator and/or impose a fine on the holder.
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