<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-232" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <text>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:</text>
  <level label="1">
    <text>the Comptroller;</text>
  </level>
  <level label="2">
    <text>the personal representative of the decedent’s estate; or</text>
  </level>
  <level label="3">
    <text>any person required to file a Maryland estate tax return with regard to property passing from the decedent.</text>
  </level>
</section>
