|
PARRIS N. GLENDENING, Governor H.B. 993
issuing warrants to appraise, entering on estate docket, filing elections of surviving
spouses to take intestate shares, filing renunciations and disclaimers, filing and recording
wills, bonds, inventories, accounts of sale, releases, administration accounts, petitions and
orders, and other papers filed in the administration of decedents' estates not otherwise
specified in subsections (c) through (1) of this section, the probate fees under paragraph
(2) of this subsection.
(2) Probate fees shall be assessed on the value of the probate estate at the
following rates:
(3) [For] EXCEPT AS PROVIDED IN PARAGRAPH (4) OF THIS
SUBSECTION, FOR purposes of determinations under paragraph (2) of this subsection,
the value of a probate estate is the amount, as reflected in the administration accounts
filed in the proceedings, that equals:
(i) The sum of:
1. The value of all inventories filed in the proceedings;
2. All principal and income receipts; and
3. All increases realized on a disposition, other than a
distribution to beneficiaries, of any probate asset; less
(ii) All decreases realized on a disposition, other than a distribution to
beneficiaries, of any probate asset.
(4) IF AN ESTATE PROCEEDS THROUGH MODIFIED ADMINISTRATION,
FOR THE PURPOSE OF DETERMINING THE APPROPRIATE-FEE UNDER PARAGRAPH
|
|
If the Value
of the
Probate
|
|
|
|
Estate Is
|
But Less
|
|
|
At Least
|
Than
|
|
(i)
|
—
|
$ 10,000
|
|
(ii)
|
$ 10,000
|
% 20,000
|
|
(iii)
|
$ 20,000
|
$ 50,000
|
|
(iv)
|
$ 50,000
|
$ 75,000
|
|
(v)
|
$ 75,000
|
$ 100,000
|
|
(vi)
|
$ 100,000
|
$ 250,000
|
|
(vii)
|
$ 250,000
|
$ 500,000
|
|
(viii)
|
$ 500,000
|
$ 750,000
|
|
(ix)
|
$ 750,000
|
$1,000,000
|
|
(x)
|
$1,000,000
|
$2,000,000
|
|
(xi)
|
$2,000,000
|
$5,000,000
|
- 4867 -
---
The Fee
Is
$ 50
$ 100
$ 150
$ 200
$ 300
$ 400
$ 500
$ 750
$1,000
$1,500
$2,500
$2,500 plus
.02% of
excess over
$5,000,000
|
 |