Maryland § 7-233
Full text of Maryland Maryland Code § 7-233, with citation guidance and answers to common questions.
§ 7-233.
(a) 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) A register is allowed a 25% commission on the inheritance tax collected.
(c) Each month, each register shall file with the Comptroller an inheritance tax collection report on the form that the Comptroller requires.
(d) 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.
Frequently Asked Questions About Maryland § 7-233
What does Maryland Code § 7-233 cover?
Section 7-233 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7-233?
A common citation format is "Maryland Code § 7-233" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7-233 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.