# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 2. Financial Institution Franchise Tax

#### Section 8-212

If a financial institution franchise tax refund claim under Sec. 13-901 of this article is allowed, the Department shall certify the amount to the Comptroller for payment.

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