# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 7. Inheritance Tax Revenue Distribution

#### Section 2-702

If, under Sec. 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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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)