When a register claims that a decedent was domiciled in this State at the time of death and the taxing authority of another state makes a similar claim on behalf of that state, then, with the approval of the Attorney General of this State, the Comptroller may make a written agreement with the other taxing authority and with the personal representative to submit the controversy to the decision of a board consisting of 1 or any other uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 7-104 - Submission to Board
Section 7-106 - Powers of Board; Failure to Obey Subpoena
Section 7-107 - Determination of Domicile by Board
Section 7-108 - Majority Vote of Board Prevails
Section 7-109 - Filing Determination and Record of Proceedings
Section 7-110 - Interest and Penalties
Section 7-111 - Compromise Not Precluded
Section 7-112 - Compensation of Board and Employees
Section 7-113 - Reciprocity Required