Maryland Code, TAX – GENERAL 7-214
Terms Used In Maryland Code, TAX - GENERAL 7-214
- Appraisal: A determination of property value.
- County: means a county of the State or Baltimore City. See
- Decedent: A deceased person.
- 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
(b) If there is no formal administration of an estate, the register in the county where the inventory required under § 7-225(c), (d), or (e) of this subtitle is to be filed shall:
(1) determine the inheritance tax that is due on any interest in property that passes from a decedent:
(i) when the inventory is filed; or
(ii) if the inventory is not filed, when the appraisal is filed by the appraisers appointed under § 7-231 of this subtitle; and
(2) send a tax bill for the inheritance tax due to each person responsible for paying the tax.
(c) The register of the county where the inventory required under § 7-225 of this subtitle is filed shall determine the inheritance tax due on a subsequent interest in property that passes from a decedent.