State Codes and Statutes
Statutes > Maryland > Estates-and-trusts > Title-9 > Subtitle-1 > 9-105§ 9-105. Execution and delivery of evidence of title.
(a) Transfer of assets.- When distribution in kind is made, the personal representative shall execute and deliver an instrument or deed of distribution assigning, transferring, or releasing the assets to the distributee as evidence of the title of the distributee to the property.
(b) Costs.- Costs payable as a condition of the recordation of a deed shall be paid by the estate.
(c) Taxes.- A state or local excise tax may not be imposed upon the transfer of property or the recordation of an instrument executed without consideration by a personal representative.
(d) Indexing deed.- In addition to other indexing, any such deed recorded among the land records shall be indexed in the grantor index under the name of the decedent.
[An. Code 1957, art. 93, § 9-105; 1974, ch. 11, § 2.]
