Is this fee the 1% Foreign Estate Fee charged to MD nonresidents owning property in MD, meaning the property in question was worth $4.4 million. Is that correct? If so, this is a fee charged by MD Register of Wills that allows the estate to convey title to that MD property when it is sold or bequeathed. To me, that sounds like a probate fee or fee that allows similar probate-type authority granted by MD Reg of Wills, and I would probably treat it as such.
You should do some more research as this is just my opinion. Maybe some of our MD preparers will chime in on this too.