reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  7-216 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-216 - Person Required to Pay Tax; Source

    (a)    (1)    Except as otherwise provided in this section, the inheritance tax on property that passes from a decedent shall be paid, before it is distributed, by the person who distributes the property.        (2)    The person who distributes property that passes from a decedent is liable for the inheritance tax on the property distributed until the tax is paid.        (3)    Unless a decedent specified a source for paying the inheritance tax and there is sufficient money from that source, the court may order sale of property to pay the inheritance tax on the property.    (b)    The inheritance tax on property that passes from a decedent shall be paid by the recipient if:        (1)    the person who distributes the property does not pay the tax as required by subsection (a) of this section; or        (2)    the property passes from the decedent to the recipient without distribution.    (c)    If the property that passes from a decedent is a subsequent interest, the inheritance tax on the property shall be paid:        (1)    by the person by or for whom a prepayment application is made under § 7-219 of this subtitle; or        (2)    if the inheritance tax is not prepaid on the subsequent interest, by the person in whom the property or subsequent interest ultimately vests.    (d)    If property valued or exempt under § 7-211 of this subtitle is disqualified for the special valuation or exemption under § 7-221 of this subtitle, the person who owns the property when the disqualifying event occurs shall pay any additional inheritance tax determined under § 7-221 of this subtitle.
MD. Tax - General Code Ann. §  7-217 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-217 - Time of Payment

    (a)    Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) of this section, if an estate is administered subject to the jurisdiction of a court, the person 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 (d), (e), and (f) 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.    (c)    Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) 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.    (d)    Except as provided by subsection (e) 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.    (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.    (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.
MD. Tax - General Code Ann. §  7-218 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-218 - Alternative Payment Schedule

    (a)    In this section, “small business” means a firm that:        (1)    is independently owned and operated;        (2)    is not a subsidiary of another firm;        (3)    is not dominant in its field of operation; and        (4)    in its most recently completed fiscal year, did not employ in its operations more than 25 individuals.    (b)    On application of a person responsible for paying the inheritance tax and subject to § 13-601 of this article, the Comptroller may allow an alternative payment schedule for the inheritance tax, not exceeding a 5-year period, if payment of the tax on the due date would require the sale of a small business or any interest in a small business that passes from a decedent.    (c)    A person may apply for an alternative payment schedule by filing with the Comptroller an application on the form and in the manner that the Comptroller requires.    (d)    The payment schedule may be in the form of:        (1)    a payment deferral; or        (2)    an installment payment plan.    (e)    (1)    For each alternative payment schedule allowed under subsection (b) of this section, the Comptroller shall specify the procedures and guidelines, including:            (i)    conditions of eligibility; and            (ii)    1.    amount and duration of any payment deferral; or                2.    amount of and scheduled time for any installment payments.        (2)    If the Comptroller denies an application for an alternative payment schedule, the Comptroller shall mail a notice of the denial to the applicant.    (f)    For each alternative payment schedule allowed under subsection (b) of this section, the Comptroller shall give the appropriate register notice of:        (1)    the grant;        (2)    the procedures and guidelines specified under subsection (e)(1) of this section; and        (3)    the responsibilities of the register for receipt of payments.    (g)    If an alternative payment schedule is allowed under subsection (b) of this section, the person responsible for paying the inheritance tax shall pay the tax in accordance with the schedule.    (h)    The Comptroller shall adopt procedures to provide notice about the availability of alternative payment schedules under this section.
MD. Tax - General Code Ann. §  7-219 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-219 - Prepayment of Tax

    (a)    Within a reasonable time after the valuation of a less than absolute interest in property that passes from a decedent, an application to prepay the inheritance tax for a subsequent interest in the same property may be filed with the register of the county where the information report was filed under § 7–224 of this subtitle.    (b)    (1)    An application under subsection (a) of this section may be filed by or for a person or class of persons, whether or not then in being, in whom may vest a subsequent interest in the property valued.        (2)    An application under subsection (a) of this section may not be made by or for a person who, under the instrument that created the property interests, has no interest other than the possibility of becoming an appointee by the exercise of a power of appointment.        (3)    A person who only has the interest described in paragraph (2) of this subsection is entitled to receive the benefits of prepayment under § 7–210(b) of this subtitle.
MD. Tax - General Code Ann. §  7-220 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-220 - Effects of Prepayment on Subsequent Invasion of Corpus

    (a)    Except as provided in subsection (b) of this section, if the total inheritance tax determined on all interests in property is paid when due and equals the inheritance tax that would have been due if an absolute interest in the property passed from the decedent, additional inheritance tax is not due because of a subsequent invasion of the corpus by or for any person under the terms of the instrument that created the property interests.    (b)    (1)    If the tax rate applicable to the person invading the corpus exceeds the tax rate already paid on the property, additional inheritance tax shall be due on the property withdrawn.        (2)    The amount of additional inheritance tax due under paragraph (1) of this subsection is the difference between the inheritance tax that was paid on the property and the inheritance tax that would have been due on the property if determined at the higher rate.
MD. Tax - General Code Ann. §  7-221 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-221 - Payment on Disqualification of Specially Valued Property; Certificate of Nondisqualification

    (a)    (1)    If within 15 years after the date of a decedent’s death, property valued under § 7-211 of this subtitle is disqualified for the special valuation, additional inheritance tax is due in the amount of the difference between the inheritance tax paid and the inheritance tax that would have been paid if the election under § 7-211 of this subtitle had not been made.        (2)    Property is disqualified for the special valuation under § 7-211 of this subtitle, if:            (i)    the property qualified for valuation as National Register property and is removed from the National Register of Historic Places; or            (ii)    the property qualified for valuation as farmland or woodland and ceases to qualify for farmland or woodland assessment under § 8-209 or § 8-211 of the Tax - Property Article.        (3)    The Department or the Maryland Historical Trust shall report to the Comptroller and the register any event that causes property to be disqualified for special valuation.    (b)    (1)    The property owner may submit to the appropriate register an application for a certificate that a disqualifying event has not occurred before a date that is stated in the certificate.        (2)    The application shall:            (i)    be made on the form and in the manner that the Comptroller requires; and            (ii)    include appropriate certifications of the property owner.    (c)    (1)    After receiving the application, the register shall inquire about the property with:            (i)    the Department, for farmland or woodland property; or            (ii)    the Maryland Historical Trust, for property listed on the National Register of Historic Places.        (2)    The Department or Maryland Historical Trust shall report to the register about the property.    (d)    If, based on the certifications of the property owner and the report under subsection (c)(2) of this section, the register determines that a disqualifying event has not occurred, the register shall issue a certificate of nondisqualification, on the form and in the manner that the Comptroller determines.    (e)    The date stated in a certificate of nondisqualification shall be:        (1)    on or after the application date; and        (2)    as close as possible to the date on which the certificate is issued.    (f)    A grantee of the property and the successors or assigns of the grantee may rely conclusively on the certificate issued under subsection (d) of this section.
MD. Tax - General Code Ann. §  7-224 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part IV - Reports and Inventories|Section 7-224 - Information Report

    (a)    Within 3 months after the grant of letters of administration, a personal representative shall prepare and file with the register who issued the letters a written report that:        (1)    is made under oath;        (2)    lists the property as defined in § 7-201(d)(1)(ii) and (iii) of this subtitle that passes from a decedent; and        (3)    if appropriate, states that the personal representative does not have knowledge of any property or transfer of property required by item (2) of this subsection to be reported.    (b)    If, after filing the report required by subsection (a) of this section, the personal representative discovers an omission from the report, the personal representative immediately shall report the omitted property to the register.
MD. Tax - General Code Ann. §  7-225 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part IV - Reports and Inventories|Section 7-225 - Inventory

    (a)    A person required to file an inventory shall have the property appraised in the manner provided in Title 7, Subtitle 2 of the Estates and Trusts Article.    (b)    Each personal representative shall file the inventory required by § 7-201 of the Estates and Trusts Article with the register within 3 months after appointment.    (c)    If there is no formal administration of an estate, each person other than a personal representative who distributes property that passes from the decedent shall file the inventory required by § 7-201 of the Estates and Trusts Article, within 3 months after the death of the decedent and before distributing the property:        (1)    for personal property, with the register in the county where the decedent resided at the time of death; and        (2)    for real property, with the register in the county where the real property is located.    (d)    If there is no formal administration of an estate, each person who receives property that passes from a decedent without distribution shall file the inventory required by § 7-201 of the Estates and Trusts Article, within 3 months after the death of the decedent:        (1)    for personal property, with the register in the county where the decedent resided at the time of death; and        (2)    for real property, with the register in the county where the real property is located.    (e)    A foreign personal representative who administers an estate with property that is located in this State and subject to the inheritance tax shall file with the register of the county where the foreign personal representative believes the largest part, in value, of the property is located:        (1)    a copy of the appointment as personal representative;        (2)    a copy of the will of the decedent, if any, authenticated in accordance with 28 U.S.C. § 1738; and        (3)    an inventory of all of the property that the estate owns in this State that:            (i)    is made under oath;            (ii)    describes each item in reasonable detail; and            (iii)    indicates the fair market value of each item and the basis on which the value is determined.
MD. Tax - General Code Ann. §  7-228 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part V - Miscellaneous|Section 7-228 - Estate of Nonresident Decedent

    (a)    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 accounting of the property in this State; and        (2)    payment of the death taxes and interest and penalties on the death taxes.    (b)    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 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 consent of the domiciliary taxing authorities to the final accounting or discharge.    (c)    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.
MD. Tax - General Code Ann. §  7-231 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part VI - Administration|Section 7-231 - Administration by Register

    (a)    In addition to the duties set forth elsewhere in this subtitle and the Estates and Trusts Article, the register has the duties set forth in this section.    (b)    If an inventory is not filed as required by § 7-225(c), (d), or (e) of this subtitle, the register of the county where the inventory should have been filed shall apply to the appropriate court for the appointment of at least 2 appraisers to value the property for which an inventory should have been filed and that comes to the attention of the register.    (c)    (1)    If an election is made for the special valuation of property under § 7-211 of this subtitle, the register shall:            (i)    give the Department notice of the election; and            (ii)    cause a notice of inchoate lien to be recorded in the land records of the county where the land is located.        (2)    The notice of inchoate lien shall include:            (i)    the date of death of the decedent; and            (ii)    on the basis of the fair market value of the property, the difference between the inheritance tax on the value elected under § 7-211 of this subtitle and the inheritance tax that would otherwise be payable.        (3)    The notice shall be indexed:            (i)    in the name of the register as grantee and in the name of the distributee of the qualifying property as the surviving joint tenant or in the name of the person responsible for paying the inheritance tax as grantor; and            (ii)    in the block records, if maintained.        (4)    When the additional inheritance tax that is due is paid, the register shall record a release of the lien in the land records of the county where the land is located.    (d)    (1)    The register shall give a receipt to each person who pays inheritance tax.        (2)    The receipt discharges the person from liability for the amount of the inheritance tax that is paid.    (e)    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.
MD. Tax - General Code Ann. §  7-232 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part VI - Administration|Section 7-232 - Certification of Payments

    Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:        (1)    the Comptroller;        (2)    the personal representative of the decedent’s estate; or        (3)    any person required to file a Maryland estate tax return with regard to property passing from the decedent.
MD. Tax - General Code Ann. §  7-233 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part VI - Administration|Section 7-233 - Payments, Commissions, and Reports

    (a)    Each month, each register shall pay into the State Treasury an amount equal to the inheritance tax collected in the preceding month, less the commission allowed in subsection (b) of this section.    (b)    A register is allowed a 25% commission on the inheritance tax collected.    (c)    Each month, each register shall file with the Comptroller an inheritance tax collection report on the form that the Comptroller requires.    (d)    If an inheritance tax claim for refund under § 13-901 of this article is allowed, the register making the determination shall:        (1)    certify the amount to the Comptroller for payment; and        (2)    if authorized by the Comptroller under § 2-702 of this article, pay the refund from money that the register has collected under this subtitle but not paid into the State Treasury.
MD. Tax - General Code Ann. §  7-234 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part VI - Administration|Section 7-234 - Failure of Register to Remit Taxes

    (a)    If a register fails to account for and remit money as required under § 7-233 of this subtitle, then 30 days after the failure, the Comptroller shall notify the Attorney General to put the register’s bond in suit for the use of the State.    (b)    In a suit under this section, the State shall recover:        (1)    the amount that seems to be due; and        (2)    interest, at the rate of 10% a year, from the date that the amount was payable.    (c)    (1)    A recovery under subsection (b) of this section is evidence of misbehavior.        (2)    If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.    (d)    If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.
MD. Tax - General Code Ann. §  9-202 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part I - Definitions; General Provisions|Section 9-202 - Imposition of Tax

    (a)    A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.    (b)    The tax under this section is imposed whether the commercial motor vehicle is:        (1)    owned by or leased to the motor carrier;        (2)    operated loaded or empty; or        (3)    operated for compensation or for no compensation.
MD. Tax - General Code Ann. §  9-203 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part I - Definitions; General Provisions|Section 9-203 - Exceptions

    The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:         (1)    is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or        (2)    is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.
MD. Tax - General Code Ann. §  9-204 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part I - Definitions; General Provisions|Section 9-204 - Rate of Tax

    For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.