Md. Code, Tax-Gen. § 7-232

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 7-232, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789926
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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.