§7–232.

    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:

        (1)    the Comptroller;

        (2)    the personal representative of the decedent’s estate; or

        (3)    any person required to file a Maryland estate tax return with regard to property passing from the decedent.