Volume 771, Page 4595 View pdf image |
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WILLIAM DONALD SCHAEFER, Governor
13-101. (c) (2) "Tax collector" includes: (iv) the registers of wills, with respect to[: 1.] the inheritance tax[; and 2. the tax on commissions]. 13-511. A register, on behalf of the State, or a person in interest 13-601. (d) Interest on unpaid Maryland estate tax begins [15] 9 (1) an increase in Maryland estate tax due to a (2) a payment made in accordance with an alternative 13-603. (a) Except as otherwise provided in this section, if a (b) A tax collector may not pay interest on a refund if the (1) made under any provision other than § (2) based on: (i) an error or mistake of the claimant not - 4595 -
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Volume 771, Page 4595 View pdf image |
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