WILLIAM DONALD SCHAEFER, Governor

(B) FEES FOR A SMALL ESTATE SHALL BE ASSESSED ON THE VALUE
OF THE SMALL ESTATE AT THE FOLLOWING RATES:

IF THE VALUE

OF THE SMALL

ESTATE IS                    BUT LESS THE FEE

AT LEAST                          THAN                        IS

(1)   —                              $ 200 $ 2

(2)   $ 200 $ 5,000 1% OF THE

VALUE OF
THE SMALL
ESTATE

(3)   $ 5,000 $ 10,000 $ 50

(4)   $ 10,000 $ 20,000 $ 100

6-102.

(a)  Subject to the provisions of subsections (b) and (c)
unless a bond is expressly excused by the will of the decedent or
by the written waiver of all interested persons, every personal
representative shall execute a bond to the State of Maryland for
the benefit of all interested persons and creditors with a surety
or sureties approved by the register.

(b)  (1) Even if a personal representative is excused from
giving bond, a bond shall be given in an amount which the
register or the court considers sufficient to secure the payment
of the debts[,] AND Maryland inheritance taxes[, and taxes on
commissions of personal representatives] payable by the personal
representative. The bond shall be conditioned accordingly.

(h) (2) If the giving of a bond is excused OR WAIVED, the
required nominal bond shall be substantially in the following
form:

The condition of the above obligation is such, that if

............ shall, as personal representative of .......... late

of ..........., deceased, pay the debts due by the deceased[,]

AND the Maryland inheritance tax[, and tax on commissions of
personal representatives] payable by the personal representative,
then the above obligation shall be void; it is otherwise to be in
full force and effect.

7-307.

(a) Inheritance taxes with respect to a distribution [and
taxes on commissions] shall be paid by the personal
representative to the register. An inheritance tax due in
connection with a legacy or intestate share shall be paid at the
time of accounting for its distribution. Failure to pay the
inheritance tax when due or to make full disclosure of the
information necessary to the determination by the register of the

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