Md. Rule 6-405 (2026)

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:

1. The decedent, a resident of

,

(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