Form MET 2 ADJ
Rev. 09/20                                                                                         DO NOT WRITE IN THIS AREA
USE THIS AREA FOR DATE STAMPS                                                                      Reference Numbers
                                                                                                   Comptroller: _______________________

                              Revenue Administration Division                                      Register: ___________________________
                                                       P.O. Box 828
                                       Annapolis, MD 21404-0828

                       APPLICATION FOR REFUND OF MARYLAND ESTATE TAX 
                       TO BE PAID DIRECTLY TO THE REGISTER OF WILLS
                       TAX-GENERAL ARTICLE, SECTION 13-906(B)

Estate of  ___________________________________________________________________________________
Date of Death  _______________________________________________________________________________

Personal Representative(s)  _____________________________________________________________________ 
                              _____________________________________________________________________ 
                              _____________________________________________________________________

I/we the undersigned do hereby request that the Comptroller of Maryland pay directly to the Register of Wills for 
________________________ (county/city) this Maryland estate tax refund, which is to be applied against the 
inheritance tax due on the above estate, as certified by the Register of Wills in Section A of this application.
Affidavit of personal representative(s)
Under penalties of perjury, I (we) certify that the information submitted in this Application for Refund is true and 
correct to the best of my (our) knowledge, information and belief.
Date ___________________________________   Personal Representative _______________________________

Date ___________________________________   Personal Representative _______________________________

Date ___________________________________   Personal Representative _______________________________

                  To Be Completed By Register of Wills:
                  Certification of inheritance tax by the Register of Wills for ________________________________________   (county/city)
                  1. Inheritance tax actually paid to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ _________________
                  2. Additional inheritance tax due by reason of accounting, billing, etc. . . . . . . . . .  $ _________________
                                                                        Total . . . . . $ _________________
         SECTION A
                  Date ___________________________   Signed ______________________________________________
                                                                        Register of Wills
                  To Be Completed By Personal Representative(s):

                  1. Maryland estate tax paid to Comptroller to date . . . . . . . . . . . . . . . . . . . . . . .  $ _________________
                  2. Additional inheritance tax due to Register of Wills as certified in Section A,
                  line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ _________________
SECTION B         3. Amount of Maryland estate tax to be refunded to Register of Wills (may not
                  exceed line 1)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ _________________

                              DO NOT WRITE BELOW THIS LINE
Comptroller’s Use Only
Comptroller’s Reference 
Refund Due  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ _________________

___________________________________________      _________________________________________        __________________________________
                  Audited by                           Payment due date                            Object code 
COT/RAD-032       18-49

                                MET-2 ADJ INSTRUCTIONS

Form MET-2 ADJ is an application for refund of Maryland    Upon approval of the claim, the Comptroller will process 
estate  tax.  It  may  be  used  when  the  personal       the Maryland estate tax refund payable to the Register of 
representative(s) elects to direct the Comptroller to pay  Wills  and  forward  the  payment  to  the  appropriate 
the Maryland estate tax refund directly to the Register of Register of Wills Office. Notice will be sent to the estate’s 
Wills  to be applied against  inheritance  tax  due  on an representative advising that payment has been made to 
estate.                                                    the Register of Wills.
•   The personal representative(s) completes the           If the Comptroller determines the claim is disallowed or 
application, except for  Section A  and  forwards  the     for an incorrect amount, the estate’s representative will 
completed  application to  the  Register  of  Wills to     be notified.
whom the inheritance tax is due.
                                                           An amended Maryland estate tax return is not required 
•   The Register of Wills completes Section A, certifying  to be filed with this refund application.
the balance of inheritance tax due and forwards the 
application  to  the  Comptroller’s  Office  -  Estate 
Tax Unit.

COT/RAD-032 18-49