Section 2-701 – To General Fund
The Comptroller shall distribute the inheritance tax revenue to the General Fund of the State.
Section 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 […]