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<section article="gtg" article_name="Tax - General" number="7-231" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>If an election is made for the special valuation of property under § 7-211 of this subtitle, the register shall:</text>
      <level label="i">
        <text>give the Department notice of the election; and</text>
      </level>
      <level label="ii">
        <text>cause a notice of inchoate lien to be recorded in the land records of the county where the land is located.</text>
      </level>
    </level>
    <level label="2">
      <text>The notice of inchoate lien shall include:</text>
      <level label="i">
        <text>the date of death of the decedent; and</text>
      </level>
      <level label="ii">
        <text>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.</text>
      </level>
    </level>
    <level label="3">
      <text>The notice shall be indexed:</text>
      <level label="i">
        <text>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</text>
      </level>
      <level label="ii">
        <text>in the block records, if maintained.</text>
      </level>
    </level>
    <level label="4">
      <text>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.</text>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>The register shall give a receipt to each person who pays inheritance tax.</text>
    </level>
    <level label="2">
      <text>The receipt discharges the person from liability for the amount of the inheritance tax that is paid.</text>
    </level>
  </level>
  <level label="e">
    <text>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.</text>
  </level>
</section>
