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Maryland Code, Tax-General § 2-702

Current as of January 01, 2025 | Updated by Findlaw Staff

If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:

(1) shall authorize the register to pay the refund from inheritance tax revenue that the register has not paid into the State Treasury; or

(2) if the register does not have enough revenue, shall pay the refund from the General Fund of the State.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 2-702 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-2-702/

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