Maryland Statutes

§ 2-702

Maryland § 2-702
JurisdictionMaryland
Article gtgTax - General
Title2

This text of Maryland § 2-702 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 2-702 (2026).

Text

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.

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Bluebook (online)
Maryland § 2-702, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/2-702.