§ 7–232
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-232 (2026)
Title 7. Death Taxes
Subtitle 2. Inheritance Tax
§ 7–232LinkCopy Citation
Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:
(1)
the Comptroller;
(2)
the personal representative of the decedent’s estate; or
(3)
any person required to file a Maryland estate tax return with regard to property passing from the decedent.