WILLIAM DONALD SCHAEFER, Governor

Ch. 656

detail items of real or leasehold property upon which the
inheritance taxes have been paid. The certificate may be filed
among the permanent records of the estate maintained by the
register.

7-601.

(a)  A personal representative or special administrator is
entitled to reasonable compensation for services. If a will
provides a stated compensation for the personal representative,
additional compensation shall be allowed if the provision is
insufficient in the judgment of the court. The personal
representative or special administrator may renounce at any time
all or a part of the right to compensation.

(b)  Unless the will provides a larger measure of
compensation, upon petition filed in reasonable detail by the
personal representative or special administrator the court may
allow the commissions it considers appropriate. The commissions
[shall] MAY not exceed those computed in accordance with the
table in this subsection.

If the property subject to                                             The commission may

administration is:                                                                   not exceed:

Not over $20,000.........................................[10%] 9%

Over $20,000.............[$2,000 plus 4%] $1,800 PLUS 3.6% of the

excess over $20,000

For the purposes of this subsection only, the phrase "property
subject to administration" does not include fee simple real
property, and is not affected by expenses or charges attributable
to it.

(d) (1) In the event of a sale of real property by the
personal representative, the court, upon petition filed in
reasonable detail, may allow a commission on the proceeds of the
sale as it shall consider appropriate but which [shall] MAY not
exceed [10 percent] 9%.

(2) If the personal representative retains the
services of a licensed real estate broker to aid in the sale of
real property, the commissions paid to the real estate broker are
an expense of administration and may not be deducted from the
commissions allowed by the court to the personal representative
in accordance with subsection (a) OF THIS SECTION.

Article - Tax - General

7-101.

(c) [(1)] "Death taxes" means any estate, inheritance,
legacy, succession, or generation-skipping transfer tax imposed
by a state.

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