Maryland Tax - General Section 7-305

      (a)      The person responsible for filing the federal estate tax return shall complete, under oath, and file a Maryland estate tax return with the register 9 months after the date of the death of a decedent.

      (b)      If, after a person files a Maryland estate tax return for an estate, the federal estate tax on that estate is increased, the person shall file an amended Maryland estate tax return with the register when the person pays the additional federal tax.