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2019 Maryland Code
Tax - General
Title 7 - Death Taxes
Subtitle 2 - Inheritance Tax
Part VI - Administration
§ 7-232. Certification of payments
Universal Citation:
MD Tax-Gen Code § 7-232 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
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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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