Maryland Code, TAX – GENERAL 7-232
Current as of: 2023 | Check for updates
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Terms Used In Maryland Code, TAX - GENERAL 7-232
- Decedent: A deceased person.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal representative: includes an administrator and an executor. See
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.