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§ 7-233. Payments, commissions, and reports

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 2. Inheritance Tax (Refs & Annos)
Part VI. Administration (Refs & Annos)
MD Code, Tax - General, § 7-233
§ 7-233. Payments, commissions, and reports
Currentness
Payments to Comptroller
(a) Each month, each register shall pay into the State Treasury an amount equal to the inheritance tax collected in the preceding month, less the commission allowed in subsection (b) of this section.
Commissions allowed
(b) A register is allowed a 25% commission on the inheritance tax collected.
Reports to Comptroller
(c) Each month, each register shall file with the Comptroller an inheritance tax collection report on the form that the Comptroller requires.
Payments of refunds
(d) If an inheritance tax claim for refund under § 13-901 of this article is allowed, the register making the determination shall:
(1) certify the amount to the Comptroller for payment; and
(2) if authorized by the Comptroller under § 2-702 of this article, pay the refund from money that the register has collected under this subtitle but not paid into the State Treasury.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 175, 175A.
MD Code, Tax - General, § 7-233, MD TAX GENERAL § 7-233
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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