Md. Code, Tax - General § 7-232
This is the official text of Md. Code, Tax - General § 7-232, part of Maryland’s Code, Tax - General — governs state taxation.
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§7–232.
Official statutory 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:
(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.
(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.
Status: in_force · Read it on the official government site
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