Rule 6-405. Application to Fix Inheritance Tax on Non–Probate Assets

An application to fix inheritance taxes on non-probate assets shall be filed with the register within 90 days after decedent's death, together with any required appraisal in conformity with Rule 6-403. The application shall be in the following form: BEFORE THE REGISTER OF WILLS FOR __________, MARYLAND In the matter of: File No. Deceased APPLICATION TO FIX INHERITANCE TAX ON NON-PROBATE ASSETS The applicant represents that: (county) died on (month) (day) (year) 2. The non-probate property subject to the inheritance tax in which the decedent and the recipient had interests, the nature of each interest (such as joint tenant, life tenant, remainderman of life estate, trustee, beneficiary, transferee), and the market value of the property at the date of death are: PROPERTY NATURE OF INTERESTS DATE AND TYPE OF INSTRUMENT MARKET VALUE 3. The name and address of the recipient of the property and the relationship to the decedent are: __________. 4. Any liens, encumbrances, or expenses payable from the above property and their amounts are: 5. Attached is a statement of the basis for valuation or, if required by law, an appraisal. The applicant requests the Register of Wills to fix the amount of inheritance tax due. I solemnly affirm under the penalties of perjury that the contents of this document are true to the best of my knowledge, information, and belief. Applicant ____________________ Attorney ____________________ Address ____________________ ____________________ Telephone Number ____________________ Facsimile Number ____________________ E-mail Address ____________________ (FOR APPLICANT'S USE--OPTIONAL) Direct Inheritance Tax due at __________ % Collateral Inheritance Tax due at __________ % Cross reference: Code, Tax-General Article, §§ 7-208 and 7-225 and Code, Estates and Trusts Article, § 7-202.