§ 7-232. Certification of payments

MD Tax-Gen Code § 7-232 (2019) (N/A)
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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.