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RULE 6-501. APPLICATION BY FOREIGN PERSONAL REPRESENTATIVE TO SET INHERITANCE TAX

West's Annotated Code of MarylandMaryland RulesEffective: July 1, 2021

West's Annotated Code of Maryland
Maryland Rules
Title 6. Settlement of Decedents' Estates
Chapter 500. Miscellaneous Provisions
Effective: July 1, 2021
MD Rules, Rule 6-501
RULE 6-501. APPLICATION BY FOREIGN PERSONAL REPRESENTATIVE TO SET INHERITANCE TAX
(a) Form of Application. An application by a foreign personal representative to set inheritance tax shall be filed with the register for the county where the largest part in value of the decedent's Maryland property is located according to the following form:
BEFORE THE REGISTER OF WILLS FOR
_______, MARYLAND
In the Estate of:
File No.
 
 
APPLICATION BY FOREIGN
PERSONAL REPRESENTATIVE
TO SET INHERITANCE TAX
The Application of
 
,
 
Name
Address
 
 
,
 
Name
Address
 
Each of us states:
1. I am the qualified foreign personal representative of the Estate of
___________________________________________________________(name of decedent)
who died domiciled in __________________________________(state or country) on
_______________(date) (with) (without) a will.
2. Real and leasehold property owned by the decedent in Maryland and the market value at the decedent's date of death are:
 
$
 
 
$
 
 
$
 
3. Tangible personal property in Maryland owned by the decedent and taxable in Maryland and the market value at the decedent's date of death are:
 
$
 
 
$
 
 
$
 
4. Any liens, encumbrances, and expenses payable out of Maryland property and their amounts are:
 
$
 
 
$
 
 
$
 
5. Attached are:
(a) copy of appointment and will, if any, authenticated under Title 28, U.S.C.A. § 1738;
(b) appointment of Maryland resident agent;
(c) list of recipients of Maryland property, their interests in the property, and their relationship to the decedent;
(d) notice to creditors of appointment with respect to the decedent's real or leasehold property in Maryland; and
(e) appraisal or other basis for valuation of real or leasehold property, or of tangible personal property that is taxable in Maryland. (For real and leasehold property give a description sufficient to identify the property and the title reference by liber and folio.)
I request the Register of Wills to set 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
 
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
 
$
 
(b) Form of Notice of Appointment of Foreign Personal Representative.
 
 
 
(name and address of personal Representative or attorney)
NOTICE TO CREDITORS OF APPOINTMENT OF FOREIGN PERSONAL REPRESENTATIVE
NOTICE IS GIVEN that the __________ court of __________ county, __________ (state) appointed __________ (name and address) as the __________ (title) of the Estate of __________ (name of decedent) who died on __________ (date) domiciled in __________ (state and country).
The Maryland resident agent for service of process is __________ whose address is __________.
At the time of death, the decedent owned real or leasehold property in the following Maryland counties:
 
All persons having claims against the decedent must file their claims with the Register of Wills for __________ County with a copy to the foreign personal representative on or before the earlier of the following dates:
(1) Six months from the date of the decedent's death, or
(2) Two months after the foreign personal representative mails or delivers to the creditor a copy of this published notice or other written notice, notifying the creditor that the claim will be barred unless the creditor presents the claim within two months from the mailing or other delivery of the notice. Claims filed after that date or after a date extended by law will be barred.
 
 
Foreign Personal Representative
Name of Newspaper:
 
 
 
Register of Wills
Address
 
Date of first publication
Cross reference: Code, Estates and Trusts Article, §§ 5-503(b), 5-504, and 7-103.
(c) Publication--Certification. The foreign personal representative shall publish notice of the out-of-state appointment once a week for three successive weeks in a newspaper of general circulation in each county where real or leasehold property of the decedent is located. The foreign personal representative shall cause to be filed with the register a certification by the publisher that the required newspaper notices have been published.
Cross reference: Code, Estates and Trusts Article, § 5-503(b).

Credits

[Adopted June 28, 1990, eff. Jan. 1, 1991. Amended May 14, 1992, eff. July 1, 1992; Dec. 8, 1992; Sept. 17, 2015, eff. Jan. 1, 2016; March 30, 2021, eff. July 1, 2021.]
MD Rules, Rule 6-501, MD R DEC EST Rule 6-501
Current with amendments received through February 1, 2024. Some sections may be more current, see credits for details.
End of Document