Md. Code Ann., Tax-Gen. § 2-502
The Comptroller shall pay refunds relating to the financial institutions franchise tax that the Department certifies under § 8-212 of this article from the General Fund of the State.
Added as Tax-General § 2-503 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 2-502 by Acts 1992 1st Sp. Sess., c. 1, § 7, eff. May 1, 1992.