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2019 Maryland Code
Tax - General
Title 2 - Administration by Comptroller
Subtitle 7 - Inheritance Tax Revenue Distribution
§ 2-702. Payment of refunds
Universal Citation: MD Tax-Gen Code § 2-702 (2019)
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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