State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-7 > 2-702

§ 2-702. Payment of refunds.
 

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. 
 

[An. Code 1957, art. 81, § 175A; 1988, ch. 2, § 1.] 
   

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-7 > 2-702

§ 2-702. Payment of refunds.
 

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. 
 

[An. Code 1957, art. 81, § 175A; 1988, ch. 2, § 1.] 
   


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-7 > 2-702

§ 2-702. Payment of refunds.
 

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. 
 

[An. Code 1957, art. 81, § 175A; 1988, ch. 2, § 1.]