§ 7-231. Duties of register
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-231
§ 7-231. Duties of register
(a) In addition to the duties set forth elsewhere in this subtitle and the Estates and Trusts Article, the register has the duties set forth in this section.
(b) If an inventory is not filed as required by § 7-225(c), (d), or (e) of this subtitle, the register of the county where the inventory should have been filed shall apply to the appropriate court for the appointment of at least 2 appraisers to value the property for which an inventory should have been filed and that comes to the attention of the register.
(c)(1) If an election is made for the special valuation of property under § 7-211 of this subtitle, the register shall:
(d)(1) The register shall give a receipt to each person who pays inheritance tax.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 154, 170, 172, 173.
MD Code, Tax - General, § 7-231, MD TAX GENERAL § 7-231
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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