2013 Maryland Code
TAX - GENERAL
§ 7-232 - Certification of payments


MD Tax-Gen Code § 7-232 (2013) What's This?

§7-232.

Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:

(1) the Comptroller;

(2) the personal representative of the decedent’s estate; or

(3) any person required to file a Maryland estate tax return with regard to property passing from the decedent.

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