WILLIAM DONALD SCHAEFER, Governor

Ch. 2

7-222.
7-223.

Defined terms: "Comptroller" § 1-101
"Department" § 1-101 "Inheritance tax" § 1-101
"Property" § 1-101 "Register" § 7-101

RESERVED.

RESERVED.

PART IV. REPORTS AND INVENTORIES.
7-224. INFORMATION REPORT.

(A) IN GENERAL.

WITHIN 3 MONTHS AFTER THE GRANT OF LETTERS OF
ADMINISTRATION, A PERSONAL REPRESENTATIVE SHALL PREPARE AND FILE
WITH THE REGISTER WHO ISSUED THE LETTERS A WRITTEN REPORT THAT:

(1) IS MADE UNDER OATH;

(2) LISTS THE
7-201(D)(l)(II) AND (III)
DECEDENT; AND

PROPERTY AS DEFINED IN §
OF THIS SUBTITLE THAT PASSES FROM A

(3) IF APPROPRIATE, STATES THAT THE PERSONAL
REPRESENTATIVE DOES NOT HAVE KNOWLEDGE OF ANY PROPERTY OR
TRANSFER OF PROPERTY REQUIRED BY ITEM (2) OF THIS SUBSECTION TO
BE REPORTED.

(B) SUBSEQUENT REPORTS.

IF, AFTER FILING THE REPORT REQUIRED BY SUBSECTION (A) OF
THIS SECTION, THE PERSONAL REPRESENTATIVE DISCOVERS AN OMISSION
FROM THE REPORT, THE PERSONAL REPRESENTATIVE IMMEDIATELY SHALL
REPORT THE OMITTED PROPERTY TO THE REGISTER.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first through
fifth sentences of former Art. 81, § 155.

Subsection (a) of this section is revised to combine
the former requirements for separate reports of
property in which a less than absolute interest was
held and transfers of property, in light of the former
requirement that both reports be made at the same time
and under oath.

In the introductory language of subsection (a) of this

section, the requirement that the personal

representative "prepare" the report is added for
clarity.

In subsection (a)(1) of this section, the reference to
§ 7-201 is substituted for the former enumerations of
types of property transfers, for clarity and brevity.

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