1. (1) the Comptroller;
2. (2) the personal representative of the decedent's estate; or
3. (3) any person required to file a Maryland estate tax return with regard to property passing from the decedent.

Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2009, c. 202, § 1, eff. July 1, 2009.

Formerly Art. 62A, § 4.