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§ 5-504. Filing requirements and determination of inheritance tax by register of county

West's Annotated Code of MarylandEstates and TrustsEffective: October 1, 2019

West's Annotated Code of Maryland
Estates and Trusts (Refs & Annos)
Title 5. Opening the Estate (Refs & Annos)
Subtitle 5. Foreign Personal Representative (Refs & Annos)
Effective: October 1, 2019
MD Code, Estates and Trusts, § 5-504
§ 5-504. Filing requirements and determination of inheritance tax by register of county
Currentness
In general
(a)(1) A foreign personal representative administering an estate which has property located in Maryland that is subject to Maryland inheritance taxes shall file with the register of the county in which the foreign personal representative believes the largest part in value of the property is located:
(i) A copy of the person's appointment as personal representative;
(ii) The will of the decedent, if there is a will, authenticated pursuant to 28 U.S.C. § 1738; and
(iii) A verified application that shall:
1. Describe all the property owned by the estate in Maryland and known to the foreign personal representative; and
2. Set forth the market value and the basis on which that value has been determined.
(2) The register shall proceed to fix the amount of the inheritance tax due and may require other evidence of value, or make an independent investigation, as the register considers appropriate.
(3) The determination of the register is final, subject to appeal to the Maryland Tax Court.
Receipt issued upon payment of tax
(b) Upon payment of the tax, the register shall issue to the foreign personal representative a receipt for it.
Other proceedings before register
(c) It is not necessary for the foreign personal representative to institute other proceedings before the register with respect to the assets subject to the jurisdiction of Maryland.
Duty of foreign personal representative to pay death taxes
(d) Nothing contained in this section shall relieve the foreign personal representative from the responsibility for paying the death taxes due the State.

Credits

Added by Acts 1974, c. 11, § 2, eff. July 1, 1974. Amended by Acts 2019, c. 197, § 1, eff. Oct. 1, 2019.
Formerly Art. 93, § 5-504.
MD Code, Estates and Trusts, § 5-504, MD EST & TRST § 5-504
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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