Section 7-231 - Administration by register(a) In addition to the duties set forth elsewhere in this subtitle and the Estates and Trusts Article, the register has the duties set forth in this section.(b) If an inventory is not filed as required by § 7-225(c), (d), or (e) of this subtitle, the register of the county where the inventory should have been filed shall apply to the appropriate court for the appointment of at least 2 appraisers to value the property for which an inventory should have been filed and that comes to the attention of the register.(c)(1) If an election is made for the special valuation of property under § 7-211 of this subtitle, the register shall:(i) give the Department notice of the election; and(ii) cause a notice of inchoate lien to be recorded in the land records of the county where the land is located.(2) The notice of inchoate lien shall include:(i) the date of death of the decedent; and(ii) on the basis of the fair market value of the property, the difference between the inheritance tax on the value elected under § 7-211 of this subtitle and the inheritance tax that would otherwise be payable.(3) The notice shall be indexed: (i) in the name of the register as grantee and in the name of the distributee of the qualifying property as the surviving joint tenant or in the name of the person responsible for paying the inheritance tax as grantor; and(ii) in the block records, if maintained.(4) When the additional inheritance tax that is due is paid, the register shall record a release of the lien in the land records of the county where the land is located.(d)(1) The register shall give a receipt to each person who pays inheritance tax.(2) The receipt discharges the person from liability for the amount of the inheritance tax that is paid.(e) For an estate of a nonresident decedent, the register shall cooperate with the domiciliary taxing authorities and give them any information requested about the estate.