§ 7-232
72 words·~1 min read·
/md/tax-general/7-232A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.