Rule 13-601. Abandonment of property and records.

(a)  Abandonment of property.- On application of a receiver, an assignee, or a creditor, the court may order the abandonment of any property of the debtor that is worthless, overburdened, or otherwise of inconsequential value and benefit to the estate. 

(b)  Abandonment or destruction of books and records.-  

(1) Application.- After the final ratification of an auditor's account that provides for the final distribution of the estate, the receiver or assignee may apply to the court for permission to destroy, return to the debtor, or otherwise dispose of all or part of the books and records of the debtor or of the estate. 

(2) Notice to debtor and tax authorities.- Notice of the application shall be given by first class mail, postage prepaid, to the Commissioner of Internal Revenue of the United States, the Comptroller of the Treasury of the State of Maryland, and the debtor at the debtor's last known address. If an objection is filed within 30 days after notice is given, the court shall hold a hearing. 
 

    This Rule does not address the consequences of destruction of books and records under state and federal revenue laws. 

(3) Order.- For good cause shown, the court may authorize the receiver or assignee to destroy, return to the debtor, or otherwise dispose of all or part of the books and records of the debtor or of the estate by or after a date fixed in the order.