# Estates and Trusts (GET)

## Title 7. Administration of the Estate

### Subtitle 3. Accounting

#### Section 7-302

The initial account of the administration of the property of the decedent shall contain the certificate of the personal representative of:

(a) The total value of property as shown in all inventories made prior to the date of the account;

(b) All receipts of the estate during the period of administration;

(c) The date of each purchase, sale, lease, transfer, compromise, settlement, disbursement, or distribution of assets of the estate, a description of each such transaction, and a statement of the amount by which it affects the amounts referred to in subsections (a) and (b) of this section; and

(d) The value of any assets remaining in the hands of the personal representative.

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Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)