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§ 7-232. Certification of payments

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2009

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)
Effective: July 1, 2009
MD Code, Tax - General, § 7-232
§ 7-232. Certification of payments
Currentness
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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2009, c. 202, § 1, eff. July 1, 2009.
Formerly Art. 62A, § 4.
MD Code, Tax - General, § 7-232, MD TAX GENERAL § 7-232
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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