<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-224" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <level label="a">
    <text>Within 3 months after the grant of letters of administration, a personal representative shall prepare and file with the register who issued the letters a written report that:</text>
    <level label="1">
      <text>is made under oath;</text>
    </level>
    <level label="2">
      <text>lists the property as defined in § 7-201(d)(1)(ii) and (iii) of this subtitle that passes from a decedent; and</text>
    </level>
    <level label="3">
      <text>if appropriate, states that the personal representative does not have knowledge of any property or transfer of property required by item (2) of this subsection to be reported.</text>
    </level>
  </level>
  <level label="b">
    <text>If, after filing the report required by subsection (a) of this section, the personal representative discovers an omission from the report, the personal representative immediately shall report the omitted property to the register.</text>
  </level>
</section>
