Md. R. Estate Settlem. 6-405

As amended through November 13, 2024

Rule 6-405 - Application to Fix Inheritance Tax on Non-Probate Assets

An application to fix inheritance taxes on non-probate assets shall be filed with the register within 90 days after decedent's death, together with any required appraisal in conformity with Rule 6-403. The application shall be in the following form:

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Adopted June 28, 1990, eff. 1/1/1991. Amended May 14, 1992, eff. 7/1/1992; 5/9/2000, eff. 7/1/2000; 3/9/2010, eff. 7/1/2010; 9/17/2015, eff. 1/1/2016.

HISTORICAL NOTES

2000 Orders

The May 9, 2000, order, in the form, deleted the prefix "19 in the year.

2010 Orders

The March 9, 2010, order amended the cross reference.

2015 Orders

The September 17, 2015, order, conformed the affirmation clause to other affirmation clauses in Title 6 and added lines to the form for an attorney's facsimile number and e-mail address.

Code, Tax-General Article, §§ 7-208 and 7-225 and Code, Estates and Trusts Article, § 7-202.