The midland journal. (Rising Sun, Md.) 1885-1947, 1929-06-14
PUBLIC GENERAL LAWS

OF Maryland. to subject to the Mary
land Esate Tax"
(g) The term 'Non-taxable prop
erty" means ali parts Of said Estate"
or interest therein, other than the
Maryland Estate" ss.
maximum credit for any estate, in
heritance. legacy or succession taxes
paid to any State or Territory or the
District of Columbia, allowable with.
respect to the gross Federal Estate
Tax" by Section 301 (b) of said
Revenue Act of 1926" said maxi
mum credit, however. to be reduced
in the proportion which the amount
of the ''Non-taxable property" bears
to the amount of the entire Estate"
of the "Decedent."
"a The term Estate Taxes" means
the aggregate estate, Inheritance, suc-
cession, collateral inheritance and for
legacy taxes paid to any State, Ter
ritory or the District of Columbia, in
Guiding also such taxes of any of the
above kinds as are imposed by the
State of Maryland other than the
Maryland Estate Tax" imposed by
| this Article, allowable in computing
| the maximum credit under said Sec
| ton 301 (b) of said Revenue Act
of 1926" except such taxes of any
of the above kinds upon or with re-
spect to ''Non-taxable property of
the "Decedent."
2. TAX IMPOSED. In addition to
the tax and /or taxes imposed by Ar
| ticle 81. maryland Estate Tax" is
| hereby imposed upon the transfer of
the Maryland Estate" of every De-
| cedent," the amount of which Mary
| land Estate Tax" shall be equal to
| the extent, If any. of the excess of
| the Credit" over the aggregate of
/ 10 To Ia Inv N,,t re
the Maryland Estate" of the de-
| cedent" or any part thereof. provided.
however, that such Maryland Estate
| Tax hereby imposed shall in no case
exceed the extent to which its pay
ment will effect saving or diminu-
ton in the amount OF the Federal
Estate Tax. payable by or out Of
| the Estate" of the "Decedent" had
this Article not been enacted.
| 8. WHEN PAYABLE. The MARY
land Estate Tax shall be payable at
the same time or times at which the
Federal Estate Tax" is payable. and
shall bear interest, IL any, at the
same rate and for the same period as
such Federal Estate Tax"
4. TO WHOM PAYABLE. The
Maryland Estate Tax" shall be a
| Estate" of the "Decedent"; and the
Executor" shall pay the same to
the Register of Wills of the city or
county in which administration is
had, or If none such, where the de-
cedent" had his residence, and at the
| time of payment shall file with such
Register an affidavit showing:
| % The amount of the Federal
| Estate Tax" before allowing the max
imum credit for taxes of any of the
kinds as provided in said Section sol
| CD of said Revenue Act of 1927;
| CD The proportion of "Non-Taxa-
| BILE Property" to the entire Estate"
as referred to in Section 1 (h) Of this
Article;
| (S) The amount of estate Taxes;
| (4) The amount of any additional
taxes allowable in computing the
Federal Estate Tax" of the DE
cedent";
(5) The amount of the Maryland
Estate Tax
| CO. The amount of interest, If any,
| paid on such Federal Estate Tax"
and the period covered by such in
| terest, together with the amounts, If
any, of any of said items heretofore
paid.
The several Registers of Wills in
this State shall account to the Comp
1 troller for all moneys so collected
monthly, who shall receipt therefor
and forthwith pay over to the State
Treasurer all moneys thus received;
provided, however, that the said
| Comptroller shall retain in his hands
| at all times such sum as. in his
| judgment, shall be sufficient to enable
him to pay promptly all claims for
refunds as provided for in Sections
and 10 of this Act.
| 5. ADDITIONAL ASSESSMENT OF
TAX OR REFUND OF EXCESS
PAYMENT. If the amount Of Fed
| eral Estate Tax" shall, upon the final
| determination of the same. be in
creased or decreased as affecting an
Estate the transfer of any part
whereof is taxable hereunder SUISSE
quent to the payment of the MARY
| land Estate Tax" the said Maryland
Estate Tax" imposed shall be changed
accordingly. Any additional MARY
| land Estate Tax" shall be payable at
the same time or times at which the
additional Federal Estate Tax" is
| payable. In the event that there shall
be a decrease in said Federal Estate
| Tax" said Executor" shall file with
| the Comptroller of the State Of Mary
land an affidavit in such form as is
prescribed by said Comptroller, set
| ting forth:
(a) The amount of Federal Estate
| Tax" as originally computed;
| (b) The amount of said Federal
Estate Tax" as revised and decreased:
| (c) The amount of Maryland
Estate Tax" heretofore paid and date
of payment:
| (d) The amount of Maryland
Estate Tax" properly payable in view
| of such revision and decrease of Fed
eral Estate Tax"
With said affidavit shall also be
filed:
(a) A certificate or other evidence
| from the Bureau of Internal Revenue
| showing the amount of Federal
Estate Tax as so revised and de-
creased:
(b) A certified copy OF the affidavit
i filed with the Register of Wills as
| provided in Section of this Article;
/ (c) A duplicate receipt by said
| Estate Tax" heretofore paid, show
ing date of payment:
| (d) Such other evidence as said
/ Comptroller may require in order to
| enable said Comptroller to determine
| the Maryland Estate Tax" properly
/ payable and the amount. If any. of
any refund due.
Said Comptroller shall thereupon
cause to be paid to said Executor"
| from the fund retained by him, as
| provided in Section OF this Act,
the amount of refund found to be
due. together with interest thereon
at the rate OF six per centum { 60LA
Efrom the. date of payment of the
Maryland Estate TAX" and Il the
| fund retained by the Comptroller
shall be insufficient, the Comptroller
shall retain from the next subsequent
receipts of the Maryland Estate
Tax" such amount as will be neces-
sary to make the said refund.
6. REIMBURSEMENT OF PER-
SONS OTHER THAN LEGAL REP
RESENTATIVES PAYING TAX. II
the Maryland Estate Tax" or any
part thereof is paid by. or collected
out of that part of the Maryland
Estate" passing to or in the possess
| Sim Of anu nars0u nfhar than ha