# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 9. Maryland Generation-Skipping Transfer Tax Revenue Distribution

#### Section 2-902

The Comptroller shall pay refunds relating to the Maryland generation-skipping transfer tax 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)