There is a newer version of the Maryland Code
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2013 Maryland Code
TAX - GENERAL
§ 2-702 - Payment of refunds


MD Tax-Gen Code § 2-702 (2013) What's This?

§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.

Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.