Title 5. Opening the Estate — Subtitle 5. Foreign Personal Representative
Statutes in effect as of October 1, 2026.
Md. Code Ann., Est. & Trusts § 5-501 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–501LinkCopy Citation
A foreign personal representative is not required to take out letters in the State.
Md. Code Ann., Est. & Trusts § 5-502 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–502LinkCopy Citation
(a)
Any foreign personal representative may exercise in Maryland all powers of the office, and may sue and be sued in Maryland, subject to any statute or rule relating to nonresidents.
(b)
A foreign personal representative has the same power to sell, mortgage, lease, convey, or otherwise transfer or assign real property or an interest in the property which is located in Maryland as a Maryland personal representative has with respect to real property and an interest in the property.
(c)
Title to real property or an interest in the property located in Maryland sold, mortgaged, leased, conveyed, or otherwise transferred or assigned by a foreign personal representative before or after July 1, 1981, may not be defective solely by reason of the failure of the foreign personal representative to comply with requirements of the jurisdiction in which the representative was appointed concerning the sale, mortgage, lease, conveyance, transfer, or assignment of the property or an interest in the property.
Md. Code Ann., Est. & Trusts § 5-503 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–503LinkCopy Citation
(a)
As used in this subtitle, “leasehold property” refers only to a leasehold interest in real property.
(b)
A foreign personal representative shall:
(1)
Publish once a week for 3 successive weeks a notice in a newspaper of general circulation in each county in which real or leasehold property of the decedent was located, containing:
(i)
The foreign personal representative’s appointment;
(ii)
The foreign personal representative’s name and address;
(iii)
The name and address of the foreign personal representative’s Maryland agent for service of process on file with the register in each county where real or leasehold property was located;
(iv)
The name of the court that appointed the foreign personal representative;
(v)
A brief description of all real and leasehold property owned by the decedent in the county;
(vi)
The date of the decedent’s death; and
(vii)
The following statement: All persons having claims against the decedent must present their claims to the undersigned, or file them with the register of wills on or before the earlier of the following dates:
(1)
6 months from the date of the decedent’s death; or
(2)
2 months after the foreign personal representative mails or otherwise delivers to the creditor a copy of this published notice or other written notice, notifying the creditor that the creditor’s claim will be barred unless the creditor presents the claim within 2 months from the mailing or other delivery of the notice;
(2)
Record in each appropriate office of the register a certification that the foreign personal representative has published notice as required; and
(3)
Promptly after a proceeding under this subtitle has been instituted, comply with the provisions of § 7–103.1 of this article.
(c)
(1)
Within the time periods provided under subsection (b) of this section, a creditor may file with the register a written statement of the creditor’s claim, in the form set forth in § 8–104(c) of this article, and if a foreign personal representative has instituted a proceeding under this subtitle deliver or mail a copy of the statement to the personal representative.
(2)
(i)
The register shall maintain a book known as the “Claims Against Nonresident Decedents” book in which every claim and release shall be recorded.
(ii)
Unless and until a release of a validly recorded claim has been recorded, or the claim has finally been determined in favor of the personal representative, the claim shall constitute a lien against the real and leasehold property owned by the decedent in the county at the time of death for a period of 12 years from date of death.
(iii)
If the personal representative is empowered by the will to sell the property the claim shall constitute a lien against the net proceeds from the sale.
Md. Code Ann., Est. & Trusts § 5-504 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–504LinkCopy Citation
(a)
(1)
A foreign personal representative administering an estate which has property located in Maryland that is subject to Maryland inheritance taxes shall file with the register of the county in which the foreign personal representative believes the largest part in value of the property is located:
(i)
A copy of the person’s appointment as personal representative;
(ii)
The will of the decedent, if there is a will, authenticated pursuant to 28 U.S.C. § 1738; and
(iii)
A verified application that shall:
(1)
Describe all the property owned by the estate in Maryland and known to the foreign personal representative; and
(2)
Set forth the market value and the basis on which that value has been determined.
(2)
The register shall proceed to fix the amount of the inheritance tax due and may require other evidence of value, or make an independent investigation, as the register considers appropriate.
(3)
The determination of the register is final, subject to appeal to the Maryland Tax Court.
(b)
Upon payment of the tax, the register shall issue to the foreign personal representative a receipt for it.
(c)
It is not necessary for the foreign personal representative to institute other proceedings before the register with respect to the assets subject to the jurisdiction of Maryland.
(d)
Nothing contained in this section shall relieve the foreign personal representative from the responsibility for paying the death taxes due the State.
Md. Code Ann., Est. & Trusts § 5-505 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–505LinkCopy Citation
Until the foreign personal representative pays, or secures to the satisfaction of the register, the payment of the inheritance tax fixed as provided in § 5–504 of this subtitle, with interest and penalties, and files the receipt for the payment or evidence of security with the register to be included among the permanent records of the court, the unpaid tax obligation shall constitute a lien against the property in accordance with the provisions of § 13–806 of the Tax – General Article.
Md. Code Ann., Est. & Trusts § 5-506 (2026)
Title 5. Opening the Estate
Subtitle 5. Foreign Personal Representative
§ 5–506LinkCopy Citation
If a foreign personal representative fails within a reasonable time to transfer the title to real or leasehold property located in the State to the person entitled to it, the court may by appropriate order direct the transfer of title to the person if:
(1)
The will, if there is one, or a copy authenticated pursuant to 28 U.S.C. § 1738 is filed in the office of the register;
(2)
Every death tax with interest and penalties has been paid as contemplated in § 5–504 of this subtitle;
(3)
Notice in a form approved by the court has been published to the effect that the decedent died owning the real or leasehold property as defined in § 5–503(a) of this subtitle; and
(4)
All claims of creditors have been satisfied.