§ 2–702

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 2-702 (2026)

Title 2. Administration by Comptroller

Subtitle 7. Inheritance Tax Revenue Distribution

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.