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Maryland Tax - General Section 2-702
§ 2-702.
  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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