Maryland § 7-201

§ 7-201.

    (a)    Subject to the provisions of § 7–205 of this subtitle, and within 3 months after the appointment of a personal representative, the personal representative shall prepare and file an inventory of property owned by the decedent at the time of the death of the decedent, listing each item in reasonably descriptive detail, and indicating its fair market value as of the date of the death of the decedent, and the type and amount of any encumbrance that may exist with reference to the item.

    (b)    The inventory shall include:

        (1)    Real property;

        (2)    Tangible personal property, excluding:

            (i)    Wearing apparel, other than furs and jewelry; and

            (ii)    Provisions for consumption by the family;

        (3)    Corporate stocks;

        (4)    Debts owed to the decedent, including bonds and notes;

        (5)    Bank accounts, building, savings and loan association shares, and money;

        (6)    Debts owed to the decedent by the personal representative; and

        (7)    Any other interest in tangible or intangible property owned by the decedent which passes by testate or intestate succession.