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(iii) a spouse of the decedent;
(iv) a child or other lineal descendant of the decedent;
(v) a stepparent or stepchild of the decedent; [or]
(VI) A BROTHER OR SISTER OF THE DECEDENT;
(VII) A NIECE OR NEPHEW OF THE DECEDENT; OR
[(vi)] (VIII) (VII) a corporation if all of its stockholders consist of the
surviving spouse, parents, stepparents, stepchildren, BROTHERS, SISTERS, AND lineal
descendants of the decedent, and spouses of the lineal descendants; and
(2) the first $2,000 that passes from the decedent, by survivorship, to a
spouse of a lineal descendant of the decedent from savings accounts that the decedent
and spouse of the lineal descendant held jointly.
(d) 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 OR A
CORPORATION DESCRIBED IN SUBSECTION (C)(1)(VII)(VI) OF THIS SECTION OF WHICH
A BROTHER OR SISTER OF THE DECEDENT IS A STOCKHOLDER IS;
(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) 4% 5% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS
DYING ON OR AFTER JULY 1, 2001 BUT BEFORE JULY 1, 2002;
(4) 2% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS DYING
ON OR AFTER JULY 1, 2002 BUT BEFORE JULY 1, 2003; AND
(5) 1% OF THE CLEAR VALUE OF THE PROPERTY FOR DECEDENTS DYING
ON OR AFTER JULY 1, 2003.
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
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