Title 2. Administration by Comptroller — Subtitle 9. Maryland Generation-Skipping Transfer Tax Revenue Distribution
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-901 (2026)
Title 2. Administration by Comptroller
Subtitle 9. Maryland Generation-Skipping Transfer Tax Revenue Distribution
§ 2–901LinkCopy Citation
The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue to the General Fund of the State.
Md. Code Ann., Tax-Gen. § 2-902 (2026)
Title 2. Administration by Comptroller
Subtitle 9. Maryland Generation-Skipping Transfer Tax Revenue Distribution
§ 2–902LinkCopy Citation
The Comptroller shall pay refunds relating to the Maryland generation-skipping transfer tax from the General Fund of the State.