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H.B. 13
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VETOES
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[7-231.] 2-213.
[(c)] (A) For an estate of a nonresident decedent, the register shall cooperate
with the domiciliary taxing authorities and give them any information requested
about the estate.
[7-228.]
[(a)] (B) For an estate of a nonresident decedent, if the death taxes and
interest and penalties on the death taxes due to a domiciliary state or a political
subdivision of a domiciliary state are not paid or secured, the unit responsible for
collecting the death taxes in the domiciliary state or subdivision may petition and
receive from the court in this State that granted letters of administration for the
estate an order for:
(1) [an] AN accounting of the property in this State; and
(2) [payment] PAYMENT of the death taxes and interest and penalties
on the death taxes.
[(b)] (C) The personal representative of an estate of a nonresident decedent is
not entitled to approval for a final accounting or discharge until the personal
representative files with the court that granted letters of administration for the
estate:
(1) [proof] PROOF that all death taxes and the interest and penalties on
the death taxes have been paid to or secured for the domiciliary taxing authorities; or
(2) [the] THE consent of the domiciliary taxing authorities to the final
accounting or discharge.
[(c)] (D) This section [and § 7-231(e) of this subtitle] shall be construed
liberally to ensure that the domiciliary state of a nonresident decedent receives the
death taxes and the interest and penalty on the death taxes due to that state from the
estate of the decedent.
SECTION 5. 6. AND BE IT FURTHER ENACTED, That the Department of
Budget and Management, the Comptroller of the Treasury, and the Chief Judge of the
Court of Appeals, in cooperation with representatives of the registers of wills, jointly
shall conduct a study and report to the budget committees House Appropriations
Committee, House Committee on Ways and Means, and Senate Budget and Taxation
Committee of the General Assembly on or before December 31, 2000 2001, in
accordance with § 2-1246 of the State Government Article, on the appropriate
long-range mechanisms for funding and budgetary control and oversight of the
registers of wills offices in light of the repeal of the inheritance tax as provided under
this Act. The report shall include recommendations as to whether the budgets of the
registers of wills offices should be included in the budget for the Executive Branch or
the Judicial Branch of government and the appropriate level of budgetary oversight
and shall include drafts of any legislative changes necessary to implement the
recommendations as to:
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- 4232 -
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