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Be completed by the Register of Wills if the Maryland estate tax return is filed with the Register of Wills. If return is filed directly with the Comptroller, the Certification of Inheritance Tax must be submitted by separate document provided by the Register of Wills. Maryland estate tax return is not deemed complete for processing until the Note: A Certification of Inheritance Tax is received by the Comptroller. Failure to file the Certification of Inheritance Tax with the return will cau.

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