§ 7-232

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.