Maryland Statutes
Subtitle 3 - Maryland Uniform Transfers to Minors Act
Section 13-319 - Accounting

(a)    A minor who has attained the age of 14 years, the minor’s guardian of the person or legal representative, an adult member of the minor’s family, a transferor, or a transferor’s legal representative may petition the court for:
        (1)    An accounting by the custodian or the custodian’s legal representative; or
        (2)    A determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under § 13-317 of this subtitle to which the minor or the minor’s legal representative was a party.
    (b)    A successor custodian may petition the court for an accounting by the predecessor custodian.
    (c)    The court, in a proceeding under this subtitle or in any other proceeding, may require or permit the custodian or the custodian’s legal representative to account.
    (d)    If a custodian is removed under § 13-318(f) of this subtitle, the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property.

Structure Maryland Statutes

Maryland Statutes

Estates and Trusts

Title 13 - Protection of Minors, Disabled Persons, Susceptible Adults, and Older Adults

Subtitle 3 - Maryland Uniform Transfers to Minors Act

Section 13-301 - Estates and Trusts

Section 13-302 - Law Governing

Section 13-303 - Contingent Transfers

Section 13-304 - Irrevocable Transfer to Custodian by Individual

Section 13-305 - Irrevocable Transfer by Personal Representative or Trustee

Section 13-306 - Irrevocable Transfer by Personal Representative or Trustee -- in Absence of Express Authority

Section 13-307 - Irrevocable Transfer by Other Persons Holding Property or Owing Debt to Minor

Section 13-308 - Receipt and Discharge

Section 13-309 - Creation of Custodial Property; When Transfer Made

Section 13-310 - Nature of Custodianship

Section 13-311 - Effect of Transfer

Section 13-312 - Duties and Powers of Custodian

Section 13-313 - Rights of Custodian; Liability

Section 13-314 - Delivery or Payment to Minor or for Minor's Use and Benefit

Section 13-315 - Compensation of Custodian; Bond

Section 13-316 - Liability of Third Persons Dealing With Custodian

Section 13-317 - Claims Against Custodial Property

Section 13-318 - Refusal of Nomination; Designation of Successor; Resignation; Lapse of Custodian; Removal

Section 13-319 - Accounting

Section 13-320 - Transfer of Property to Minor

Section 13-321 - Applicability of Subtitle

Section 13-322 - Validation of Prior Transfers

Section 13-323 - Construction of Subtitle

Section 13-323.1 - Award of Reasonable and Necessary Expenses for Prosecuting or Defending Proceeding

Section 13-324 - Short Title