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§ 2-702. Refund payments

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 7. Inheritance Tax Revenue Distribution (Refs & Annos)
MD Code, Tax - General, § 2-702
§ 2-702. Refund payments
Currentness
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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 175A.
MD Code, Tax - General, § 2-702, MD TAX GENERAL § 2-702
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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