(3) FOR DECEDENTS DYING ON OR AFTER JULY 1, 3001, BUT BEFORE
JULY 1, 2002, 7% OF THE CLEAR VALUE OF THE PROPERTY THAT PASSES FROM THE
DECEDENT; AND

(4) FOR DECEDENTS DYING ON OR AFTER JULY 1, 2002, BUT BEFORE
JULY 1, 2003, 6% OF THE CLEAR VALUE OF THIS PROPERTY THAT PASSES FROM THE
DECEDENT.

[(d)](E) If a decedent died on or before May 31, 1975, the rate of the
inheritance tax is the rate in effect on the date of the decedent's death.

(E) THE INHERITANCE TAX RATE FOR PROPERTY THAT PASSES FROM A
DECEDENT TO OR FOR THE USE OF A BROTHER OR SISTER OF THE DECEDENT IS:

(1) 8% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS DYING
ON OR AFTER JULY 1. 1999 BUT BEFORE JULY 1, 2000;

(2) 6% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS DYING
ON OR AFTER JULY 1, 2000 BUT BEFORE JULY 1, 2001; AND

(3) 5% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS DYING
ON OR AFTER JULY 1, 2001.

Article - Estates and Trusts

2-205.

(e) (1) If the fees and receipts of the office are insufficient in any [month]
FISCAL YEAR to pay all or a part of the expenses of the office and authorized salary of
a register, the deficiency shall be [deducted by the register for that month, from the
taxes due the State Comptroller from the office for that month] FUNDED FROM THE
TAXES REMITTED TO THE COMPTROLLER OF THE TREASURY BY THE REGISTER
DURING THAT FISCAL YEAR Written authority for the [deduction] TRANSFER OF
FUNDS shall be first obtained from the State Comptroller.

(2) In the event that tax collections for the [month] FISCAL YEAR are
insufficient, the Comptroller shall make up the deficit from [funds provided in the
State budget for this purpose] EXCESS FEES REMITTED FROM ALL OTHER
REGISTERS.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1999 and shall be applicable to all decedents dying on or after July 1, 1999.

Approved May 27, 1999.