Md. Code, Tax - General § 7-232

Md. Code, Tax - General § 7-232
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-232&enactments=falseFetched: 10/17/2026