Md. Code, Tax - General § 2-702

Md. Code, Tax - General § 2-702
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=2-702&enactments=falseFetched: 10/17/2026

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