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Terms Used In Maryland Code, ESTATES AND TRUSTS 5-504

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • County: means a county of the State or Baltimore City. See
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Personal representative: includes an administrator and an executor. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
(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.

(b) Upon payment of the tax, the register shall issue to the foreign personal representative a receipt for it.

(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.

(d) Nothing contained in this section shall relieve the foreign personal representative from the responsibility for paying the death taxes due the State.