Maryland § 5-504
Full text of Maryland Maryland Code § 5-504, with citation guidance and answers to common questions.
§ 5-504.
(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.
Frequently Asked Questions About Maryland § 5-504
What does Maryland Code § 5-504 cover?
Section 5-504 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 5-504?
A common citation format is "Maryland Code § 5-504" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 5-504 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.