Md. R. Estate Settlem. 6-501

As amended through November 13, 2024

Rule 6-501 - Application by Foreign Personal Representative to Set Inheritance Tax

(a) Form of Application. An application by a foreign personal representative to set inheritance tax shall be filed with the register for the county where the largest part in value of the decedent's Maryland property is located according to the following form:

In the Estate of: _______________	File No. _______________

APPLICATION BY FOREIGN

PERSONAL REPRESENTATIVE

TO SET INHERITANCE TAX

The Application of _______________,
Name _______________,	_______________ Address
Name	_______________ _______________ Address _______________

Each of us states:

1. I am the qualified foreign personal representative of the Estate of ___________________________________________________________(name of decedent) who died domiciled in __________________________________(state or country) on _______________(date) (with) (without) a will.

2. Real and leasehold property owned by the decedent in Maryland and the market value at the decedent's date of death are:

_______________	$ _______________
_______________	$ _______________
_______________	$ _______________

3. Tangible personal property in Maryland owned by the decedent and taxable in Maryland and the market value at the decedent's date of death are:

_______________	$ _______________
_______________	$ _______________
_______________	$ _______________

4. Any liens, encumbrances, and expenses payable out of Maryland property and their amounts are:

_______________	$ _______________
_______________	$ _______________
_______________	$ _______________

5. Attached are:

(a) copy of appointment and will, if any, authenticated under Title 28, U.S.C.A. § 1738;

(b) appointment of Maryland resident agent;

(c) list of recipients of Maryland property, their interests in the property, and their relationship to the decedent;

(d) notice to creditors of appointment with respect to the decedent's real or leasehold property in Maryland; and

(e) appraisal or other basis for valuation of real or leasehold property, or of tangible personal property that is taxable in Maryland. (For real and leasehold property give a description sufficient to identify the property and the title reference by liber and folio.)

I request the Register of Wills to set the amount of inheritance tax due.

I solemnly affirm under the penalties of perjury that the contents of this document are true to the best of my knowledge, information, and belief.

Date: _______________
	Applicant _______________
	Applicant
_______________ Attorney _______________
Address
_______________ Telephone Number _______________
Facsimile Number _______________
E-mail Address

(FOR APPLICANT'S USE-OPTIONAL)
Value of Property as above --------------------------------------	$ __________
Less: Liens, encumbrances and expenses as above --------------------------------------	$ __________
Amount Taxable --------------------------------------	$ __________
Direct Inheritance Tax due at ____%	$ __________
Collateral Inheritance Tax due at ____%	$ __________
Total Tax due --------------------------------------	$ __________

(b) Form of Notice of Appointment of Foreign Personal Representative.

The foreign personal representative shall deliver to the register a notice of appointment as foreign personal representative and one additional copy for each newspaper where publication is to be made. The notice shall be in the following form:

(name and address of personal

representative or attorney)

NOTICE TO CREDITORS OF APPOINTMENT OF FOREIGN PERSONAL REPRESENTATIVE

NOTICE IS GIVEN that the __________court of __________county, __________(state) appointed __________(name and address) as the __________(title) of the Estate of __________(name of decedent) who died on __________(date) domiciled in __________(state and country).

The Maryland resident agent for service of process is __________whose address is __________.

At the time of death, the decedent owned real or leasehold property in the following Maryland counties:

All persons having claims against the decedent must file their claims with the Register of Wills for ____________________County with a copy to the foreign personal representative on or before the earlier of the following dates:

(1) Six months from the date of the decedent's death, or

(2) Two months after the foreign personal representative mails or delivers to the creditor a copy of this published notice or other written notice, notifying the creditor that the claim will be barred unless the creditor presents the claim within two months from the mailing or other delivery of the notice. Claims filed after that date or after a date extended by law will be barred.

Name of Newspaper:
_____________ Date of first publication	_____________ _____________ Register of Wills Address

Cross reference: Code, Estates and Trusts Article, §§ 5-503, 5-504, and 7-103.

(c) Publication--Certification. The foreign personal representative shall publish notice of the out-of-state appointment once a week for three successive weeks in a newspaper of general circulation in each county where real or leasehold property of the decedent is located. The foreign personal representative shall cause to be filed with the register a certification by the publisher that the required newspaper notices have been published.

Md. R. Estate Settlem. 6-501

Adopted June 28, 1990, eff. 1/1/1991. Amended May 14, 1992, eff. 7/1/1992; 12/8/1992; 9/17/2015, eff. 1/1/2016; amended March 30, 2021, eff. 7/1/2021.

HISTORICAL NOTES

2015 Orders

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

.

Code, Estates and Trusts Article, § 5-503(b).