1720                               Laws of Maryland                          Ch. 600

value of such property is located a copy of his appointment as per-
sonal representative and of the decedent's will, if any, authenticated
pursuant to 28 U.S.C.A. Section 1738, together with a verified ap-
plication which shall describe all the property owned by the estate
in Maryland and known to the foreign personal representative, and
shall set forth the market value thereof and the basis upon which
that value has been determined. The register shall thereafter proceed
to fix the amount of the inheritance tax due and may require such
other evidence or OF value, or make such independent investigation,
as he deems appropriate. The register's determination shall be final,
subject to appeal to the Maryland Tax Court.

5-505.

Unless and until the foreign personal representative pays, or
secures to the satisfaction of the register the payment of, the in-
heritance tax fixed as provided in Section 5-504, with interest and
penalties, if any, and files the receipt for such payment or evidence
of such security with the register to be included among the perma-
nent records of the court, any such unpaid tax obligation shall con-
stitute a lien against the property [as provided in Section 152 of
Article 81] for a period of four years from the date of death of the
decedent.

5-506.

In the event a foreign personal representative fails within a
reasonable time to transfer the title to real or leasehold property
located in Maryland to the person or persons legally entitled thereto,
the Court may by appropriate order direct the transfer of title to such
person or persons if: (1) the will, if any, or a copy authenticated
pursuant to 28 U.S.C.A. Section 1738 is filed in the Register's office ;
(2) all death taxes (with interest and penalties) have been paid
as contemplated in Section 5-504; (3) notice in a form, and to
the extent, approved by the Court has been published to the effect
that the decedent died owning the real or leasehold property; and
(4) all claims of creditors, if any, have been satisfied.

5-603.

(a)    Determinations on petition.—If the register shall find that
the petition and any additional information filed in the proceeding
is accurate, he shall:

(i) Direct that the petitioner serve as personal representative
of the small estate;

(ii) Direct the immediate payment of the allowable funeral ex-
penses as provided in Section 8-106 and the family allowances pro-
vided in Section 3-201;

(iii) Direct such sale of property as may be necessary to satisfy
such expenses and allowances; and

(iv) If it appears that there will be any property remaining
after such payments, admit any will to probate and direct that
notice be given in accordance with subsection (b).

(b)    Notice.—If the register directs a proceeding in accordance
with subsection (a) (iv), notice shall be given once in the form
required by Section 7-103, but the period within which objection