Maryland § 7-307
Full text of Maryland Maryland Code § 7-307, with citation guidance and answers to common questions.
§ 7-307.
(a) (1) Inheritance taxes with respect to a distribution shall be paid by the personal representative to the register.
(2) An inheritance tax due in connection with a legacy or intestate share shall be paid at the time of accounting for its distribution.
(3) Failure to pay the inheritance tax when due or to make full disclosure of the information necessary to the determination by the register of the tax due may subject a personal representative to reduction or forfeiture of commissions by the court unless good cause to the contrary is shown.
(4) Failure to pay the inheritance tax when due subjects the bond of the personal representative to liability.
(b) (1) On payment of the inheritance taxes as determined by the register to be due, the personal representative is entitled to receive a certificate reciting that the taxes have been paid.
(2) If requested by the personal representative, the certificate shall set forth in detail items of real or leasehold property for which the inheritance taxes have been paid.
(3) The certificate may be filed among the permanent records of the estate maintained by the register.
Frequently Asked Questions About Maryland § 7-307
What does Maryland Code § 7-307 cover?
Section 7-307 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 § 7-307?
A common citation format is "Maryland Code § 7-307" (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 § 7-307 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.