Title 2. Administration by Comptroller — Subtitle 8. Maryland Estate Tax Revenue Distribution
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-801 (2026)
Title 2. Administration by Comptroller
Subtitle 8. Maryland Estate Tax Revenue Distribution
§ 2–801LinkCopy Citation
The Comptroller shall distribute the Maryland estate tax revenue to the General Fund of the State.
Md. Code Ann., Tax-Gen. § 2-802 (2026)
Title 2. Administration by Comptroller
Subtitle 8. Maryland Estate Tax Revenue Distribution
§ 2–802LinkCopy Citation
The Comptroller shall pay refunds relating to the Maryland estate tax from the General Fund of the State.