Md. Code, Tax-Gen. § 2-702

Current with changes from the 2024 Legislative Session

Section 2-702 - Payment of refunds

If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:

(1) shall authorize the register to pay the refund from inheritance tax revenue that the register has not paid into the State Treasury; or

(2) if the register does not have enough revenue, shall pay the refund from the General Fund of the State.

Md. Code, TG § 2-702