The person responsible under § 7-216 of this subtitle for paying the inheritance tax shall pay it to the register who determines the inheritance tax under § 7-214 of this subtitle.
Structure Maryland Statutes
Part III - Determination and Payment of Inheritance Tax
Section 7-214 - Determinations by Register
Section 7-215 - Tax Payment in General
Section 7-216 - Person Required to Pay Tax; Source
Section 7-217 - Time of Payment
Section 7-218 - Alternative Payment Schedule
Section 7-219 - Prepayment of Tax
Section 7-220 - Effects of Prepayment on Subsequent Invasion of Corpus