WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the second sentence of former Art. 62A, § 4.

The reference to "each decedent for whom a Maryland
estate tax return is filed with the register" is
substituted for the former phrase "in each case", for
clarity. In practice, a register makes this
certification in the space provided on the Maryland
estate tax return and forwards the return to the
Comptroller.

As to filing Maryland estate tax returns, see § 7-305
of this title.

Defined terms: "Comptroller" § 1-101
"Inheritance tax" § 1-101
"Maryland estate tax" § 1-101
"Register" § 7-101

7-233. PAYMENTS, COMMISSIONS, AND REPORTS.

(A)  PAYMENT TO COMPTROLLER.

EACH MONTH, EACH REGISTER SHALL PAY INTO THE STATE TREASURY
AN AMOUNT EQUAL TO THE INHERITANCE TAX COLLECTED IN THE PRECEDING
MONTH, LESS THE COMMISSION ALLOWED IN SUBSECTION (B) OF THIS
SECTION.

(B)  COMMISSION ALLOWED.

A REGISTER IS ALLOWED A 25% COMMISSION ON THE INHERITANCE
TAX COLLECTED.

(C)  REPORT TO COMPTROLLER.

EACH MONTH, EACH REGISTER SHALL FILE WITH THE COMPTROLLER AN
INHERITANCE TAX COLLECTION REPORT ON THE FORM THAT THE
COMPTROLLER REQUIRES.

(D)  PAYMENT OF REFUNDS.

IF AN INHERITANCE TAX CLAIM FOR REFUND UNDER § 13-901 OF
THIS ARTICLE IS ALLOWED, THE REGISTER MAKING THE DETERMINATION
SHALL:

(1)  CERTIFY THE AMOUNT TO THE COMPTROLLER FOR
PAYMENT; AND

(2)  IF AUTHORIZED BY THE COMPTROLLER UNDER § 2-702 OF
THIS ARTICLE, PAY THE REFUND FROM MONEY THAT THE REGISTER HAS
COLLECTED UNDER THIS SUBTITLE BUT NOT PAID INTO THE STATE
TREASURY.

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