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By filing Form 548 with the Comptroller of Maryland, you will be able to effectively revoke your POA. It is important to note however that a POA can only be revoked if you are mentally competent. If you are incapacitated you cannot revoke a POA.
Filing the Power of Attorney You must file the original, a photocopy or facsimile transmission (fax) of the power of attorney with the Comptroller of Maryland, Revenue Administration Division, P.O. Box 1829, Attn: POA, Annapolis, Maryland 21404-1829.
As mentioned above, in Maryland, you should have your POA notarized and witnessed. The notary public can act as one of the two required witnesses.
Use the Maryland Power of Attorney Form to give another person the authority to manage your property while you are still alive. In this form, you are the principal and the person you give authority to is called the agent. The agent can do anything with your property that is stated in the power of attorney.
The POA cannot transfer the responsibility to another Agent at any time. The POA cannot make any legal or financial decisions after the death of the Principal, at which point the Executor of the Estate would take over. The POA cannot distribute inheritances or transfer assets after the death of the Principal.