Maryland Code, TAX – GENERAL 7-228
Terms Used In Maryland Code, TAX - GENERAL 7-228
(1) an accounting of the property in this State; and
(2) payment of the death taxes and interest and penalties on the death taxes.
(b) The personal representative of an estate of a nonresident decedent is not entitled to approval for a final accounting or discharge until the personal representative files with the court that granted letters of administration for the estate:
(1) proof that all death taxes and the interest and penalties on the death taxes have been paid to or secured for the domiciliary taxing authorities; or
(2) the consent of the domiciliary taxing authorities to the final accounting or discharge.
(c) This section and § 7-231(e) of this subtitle shall be construed liberally to ensure that the domiciliary state of a nonresident decedent receives the death taxes and the interest and penalty on the death taxes due to that state from the estate of the decedent.