1. (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. (2) if the register does not have enough revenue, shall pay the refund from the General Fund of the State.

If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, § 175A.