Section 7-232 - Certification of payments.
§ 7-232. Certification of payments.
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.
[An. Code 1957, art. 62A, § 4; 1988, ch. 2, § 1; 2009, ch. 202.]