§ 7-216

# (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.