§ 2-702. Payment of refunds

MD Tax-Gen Code § 2-702 (2019) (N/A)
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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.