<?xml version='1.0' encoding='utf-8'?>
<section article="get" article_name="Estates and Trusts" number="5-504" title_number="5" title_name="Opening the Estate" subtitle_number="5" subtitle_name="Foreign Personal Representative">
  <level label="a">
    <level label="1">
      <text>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:</text>
      <level label="i">
        <text>A copy of the person’s appointment as personal representative;</text>
      </level>
      <level label="ii">
        <text>The will of the decedent, if there is a will, authenticated pursuant to 28 U.S.C. § 1738; and</text>
      </level>
      <level label="iii">
        <text>A verified application that shall:</text>
        <level label="1">
          <text>Describe all the property owned by the estate in Maryland and known to the foreign personal representative; and</text>
        </level>
        <level label="2">
          <text>Set forth the market value and the basis on which that value has been determined.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
    <level label="3">
      <text>The determination of the register is final, subject to appeal to the Maryland Tax Court.</text>
    </level>
  </level>
  <level label="b">
    <text>Upon payment of the tax, the register shall issue to the foreign personal representative a receipt for it.</text>
  </level>
  <level label="c">
    <text>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.</text>
  </level>
  <level label="d">
    <text>Nothing contained in this section shall relieve the foreign personal representative from the responsibility for paying the death taxes due the State.</text>
  </level>
</section>
