WILLIAM DONALD SCHAEFER, Governor

Ch. 2

IF THERE IS NO FORMAL ADMINISTRATION OF AN ESTATE, EACH
PERSON WHO RECEIVES PROPERTY THAT PASSES FROM A DECEDENT WITHOUT
DISTRIBUTION SHALL FILE THE INVENTORY REQUIRED BY § 7-201 OF THE
ESTATES AND TRUSTS ARTICLE, WITHIN 3 MONTHS AFTER THE DEATH OF
THE DECEDENT:

(1)  FOR PERSONAL PROPERTY, WITH THE REGISTER IN THE
COUNTY WHERE THE DECEDENT RESIDED AT THE TIME OF DEATH; AND

(2)  FOR REAL PROPERTY, WITH THE REGISTER IN THE
COUNTY WHERE THE REAL PROPERTY IS LOCATED.

(E) FOREIGN PERSONAL REPRESENTATIVE.

A FOREIGN PERSONAL REPRESENTATIVE WHO ADMINISTERS AN ESTATE
WITH PROPERTY THAT IS LOCATED IN THIS STATE AND SUBJECT TO THE
INHERITANCE TAX SHALL FILE WITH THE REGISTER OF THE COUNTY WHERE
THE FOREIGN PERSONAL REPRESENTATIVE BELIEVES THE LARGEST PART, IN
VALUE, OF THE PROPERTY IS LOCATED:

(1)  A COPY OF THE APPOINTMENT AS PERSONAL
REPRESENTATIVE;

(2)  A COPY OF THE WILL OF THE DECEDENT, IF ANY,
AUTHENTICATED IN ACCORDANCE WITH 28 U.S.C. § 1738; AND

(3)  AN INVENTORY OF ALL OF THE PROPERTY THAT THE
ESTATE OWNS IN THIS STATE THAT:

(I)  IS MADE UNDER OATH;

(II)  DESCRIBES EACH ITEM IN REASONABLE DETAIL;
AND

(III)  INDICATES THE FAIR MARKET VALUE OF EACH
ITEM AND THE BASIS ON WHICH THE VALUE IS DETERMINED.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from the
first sentence of former Art. 81, § 169(b).

Subsection (b) of this section is new language added
as a general reference to the inventory requirement of
ET § 7-201.

Subsections (c) and (d) of this section are new
language derived without substantive change from
former Art. 81, § 169(a).

Subsection (e) of this section is new language that
repeats the provisions of the first sentence of
present ET § 5-504(a).

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