Maryland Code, Business Regulation § 5-503

(1) considered property;

(2) subject to attachment or execution for debt;

(3) subject to the insolvency laws of the State;

(4) to be inventoried in the estate of the owner; or

(5) subject to inheritance taxes.

(1) considered personal property;

(2) subject to attachment or execution for debt;

(3) subject to the insolvency laws of the State;

(4) to be inventoried in the estate of the owner; and

(5) subject to inheritance taxes.

(1) may be disposed of during the lifetime of the owner of the burial lot or crypt with the consent of the cemetery owner;

(2) may be disposed of by specific reference in the will of the owner; and

(3) otherwise passes to the heirs of the owner, as defined in § 1-101 of the Estates and Trusts Article.

(e)(1) The owner of a burial lot is responsible for the care of a memorial or monument placed on the burial lot.

(2) Nothing in this section may be construed to prohibit a party responsible for a cemetery from maintaining or repairing a damaged memorial or monument.