Md. R. Estate Settlem. 6-404

As amended through April 5, 2024

Rule 6-404 - Information Report

Adopted June 28, 1990, eff. 1/1/1991. Amended May 14, 1992, eff. 7/1/1992; 12/8/1992; 1/11/1994; 2/10/1998, eff. 7/1/1998; 3/5/2001, eff. 7/1/2001; 9/17/2015, eff. 1/1/2016.

HISTORICAL NOTES

2001 Orders

The March 5, 2001, order, in the Information Report form, made changes consistent with the statutory amendments broadening the class of people who are exempt from the inheritance tax.

2015 Orders

The September 17, 2015, order, conformed the affirmation clause to other affirmation clauses in Title 6 and added lines to the form for an attorney's facsimile number and e-mail address.

Code, Tax General Article, §§ 7-201 and 7-224. See Code, Estates and Trusts Article, § 1-401 and Code, Financial Institutions Article, § 1-204 concerning transfers on death of funds in multiple party accounts, including P.O.D. accounts. See in particular § 1-204(b)(8) and (b)(10), defining multiple party and P.O.D. accounts.