92                                          LAWS OF MARYLAND                             [Ch. 11

DESCRIBE ALL THE PROPERTY OWNED BY THE ESTATE IN MARYLAND
AND KNOWN TO THE FOREIGN PERSONAL REPRESENTATIVE, AND
[[SETS]] SET FORTH THE MARKET VALUE AND THE BASIS UPON
WHICH THAT VALUE HAS BEEN DETERMINED. THE REGISTER SHALL
PROCEED TO FIX THE AMOUNT OF THE INHERITANCE TAX DUE AND
MAY REQUIRE OTHER EVIDENCE OF VALUE, OR MAKE AN
INDEPENDENT INVESTIGATION, AS HE CONSIDERS APPROPRIATE.
THE DETERMINATION OF THE REGISTER IS FINAL, SUBJECT TO
APPEAL TO THE MARYLAND TAX COURT.

(E) RECEIPT OF REGISTER.

UPON PAYMENT OF THE TAX, THE REGISTER SHALL ISSUE TO
THE FOREIGN PERSONAL REPRESENTATIVE A RECEIPT FOR IT.

(C) NO OTHER ACTION NECESSARY.

IT IS NOT NECESSARY FOR THE FOREIGN PERSONAL
REPRESENTATIVE TO INSTITUTE OTHER PROCEEDINGS BEFORE THE
REGISTER WITH RESPECT TO THE ASSETS SUBJECT TO THE
JURISDICTION OF MARYLAND.

(D) RESPONSIBILITY FOR PAYMENT OF OTHER DEATH
TAXES.

NOTHING CONTAINED IN THIS SECTION SHALL RELIEVE THE
FOREIGN PERSONAL REPRESENTATIVE FROM THE RESPONSIBILITY
FOR PAYING THE DEATH TAXES DUE THE STATE.

REVISOR'S NOTE: This section presently appears as
Art. 93, §5-504. The only changes are in
style and language.

5-505. LIEN FOR PAYMENT OF TAXES.

UNTIL THE FOREIGN PERSONAL REPRESENTATIVE PAYS, OR
SECURES TO THE SATISFACTION OF THE REGISTER, THE PAYMENT
OF THE INHERITANCE TAX FIXED AS PROVIDED IN §5-504, WITH
INTEREST AND PENALTIES, AND FILES THE RECEIPT FOR THE
PAYMENT OR EVIDENCE OF SECURITY WITH THE REGISTER TO BE
INCLUDED AMONG THE PERMANENT RECORDS OF THE COURT, THE
UNPAID TAX OBLIGATION SHALL CONSTITUTE A LIEN AGAINST THE
PROPERTY FOR A PERIOD OF FOUR YEARS FROM THE DATE OF
DEATH OF THE DECEDENT.

REVISOR'S NOTE: This section presently appears as
Art. 93, $5-505. The only changes are in
language.

5-506. ORDER DIRECTING TRANSFER OF TITLE TO PROPERTY.

IF A FOREIGN PERSONAL REPRESENTATIVE FAILS WITHIN A
REASONABLE TIME TO TRANSFER THE TITLE TO REAL OR
LEASEHOLD PROPERTY LOCATED IN THE STATE TO THE PERSON