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RULE 6-405. APPLICATION TO FIX INHERITANCE TAX ON NON-PROBATE ASSETS

West's Annotated Code of MarylandMaryland Rules

West's Annotated Code of Maryland
Maryland Rules
Title 6. Settlement of Decedents' Estates
Chapter 400. Administration of Estates
MD Rules, Rule 6-405
RULE 6-405. APPLICATION TO FIX INHERITANCE TAX ON NON-PROBATE ASSETS
An application to fix inheritance taxes on non-probate assets shall be filed with the register within 90 days after decedent's death, together with any required appraisal in conformity with Rule 6-403. The application shall be in the following form:
BEFORE THE REGISTER OF WILLS FOR __________, MARYLAND
In the matter of:
File No.
 
,
Deceased
APPLICATION TO FIX INHERITANCE TAX ON NON-PROBATE ASSETS
The applicant represents that:
1. The decedent, a resident of
 
,
(county)
died on
 
,
 
.
(month)
(day)
(year)
2. The non-probate property subject to the inheritance tax in which the decedent and the recipient had interests, the nature of each interest (such as joint tenant, life tenant, remainderman of life estate, trustee, beneficiary, transferee), and the market value of the property at the date of death are:
PROPERTY
NATURE OF
INTERESTS
DATE AND TYPE OF
INSTRUMENT
MARKET
VALUE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3. The name and address of the recipient of the property and the relationship to the decedent are: __________.
4. Any liens, encumbrances, or expenses payable from the above property and their amounts are:
 
$
 
 
$
 
 
$
 
5. Attached is a statement of the basis for valuation or, if required by law, an appraisal.
6. All other information necessary to fix inheritance tax is as follows: [ ] tax is payable from residuary estate pursuant to decedent's will; [ ] OTHER (describe):
 
 
 
 
The applicant requests the Register of Wills to fix the amount of inheritance tax due.
I solemnly affirm under the penalties of perjury that the contents of this document are true to the best of my knowledge, information, and belief.
Date:
 
 
Applicant
____________________
Attorney
____________________
Address
____________________
____________________
Telephone Number
____________________
Facsimile Number
____________________
E-mail Address
____________________
(FOR APPLICANT'S USE--OPTIONAL)
Value of property as above
 
$
 
Less: Liens, encumbrances, and expenses as above
 
$
 
Amount taxable
 
$
 
Direct Inheritance Tax due at __________ %
$
 
Collateral Inheritance Tax due at __________ %
$
 
Total tax due
 
$
 
Cross reference: Code, Tax-General Article, §§ 7-208 and 7-225 and Code, Estates and Trusts Article, § 7-202.

Credits

[Adopted June 28, 1990, eff. Jan. 1, 1991. Amended May 14, 1992, eff. July 1, 1992; May 9, 2000, eff. July 1, 2000; March 9, 2010, eff. July 1, 2010; Sept. 17, 2015, eff. Jan. 1, 2016.]
MD Rules, Rule 6-405, MD R DEC EST Rule 6-405
Current with amendments received through May 15, 2022. Some sections may be more current, see credits for details.
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