# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 2. Inheritance Tax

#### Section 7-215

The person responsible under Sec. 7-216 of this subtitle for paying the inheritance tax shall pay it to the register who determines the inheritance tax under Sec. 7-214 of this subtitle.

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