Section 2-702 - Payment of refunds.
§ 2-702. Payment of refunds.
If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:
(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) if the register does not have enough revenue, shall pay the refund from the General Fund of the State.
[An. Code 1957, art. 81, § 175A; 1988, ch. 2, § 1.]