Ch. 724                                    LAWS- OF MARYLAND

CHAPTER 724

(House Bill 1281)

AN ACT concerning

Inheritance Tax - Refunds

FOR the purpose of requiring the Registers of Wills to make a

certain certification relative to inheritance tax refunds;

allowing the Comptroller to authorize payment of inheritance

tax refunds by the Register; and authorizing the Comptroller

to pay inheritance tax refunds under certain circumstances.

BY adding to

Article 81 - Revenue and Taxes

Section 175A

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

175A.

IF A CLAIM IS ALLOWED UNDER §§ 215 AND 216 OF THIS ARTICLE
FOR REFUND OF THE TAX OR ANY FEE OR CHARGE PAID UNDER THIS
SUBTITLE:

(1)  THE REGISTER OF WILLS MAKING THE DETERMINATION
SHALL CERTIFY THE AMOUNT TO THE COMPTROLLER; AND

(2)  (I) THE COMPTROLLER SHALL AUTHORIZE THE REGISTER
TO PAY THE REFUND FROM FUNDS THE REGISTER HAS COLLECTED UNDER
THIS SUBTITLE BUT NOT PAID OVER TO THE COMPTROLLER; OR

(II) IF THE REGISTER DOES NOT HAVE ADEQUATE
FUNDS TO PAY THE CLAIM, THE COMPTROLLER SHALL PAY THE REFUND FROM
THE GENERAL FUND OF THE STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

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