# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 2. Inheritance Tax

#### Section 7-232

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.

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