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    • Legislation USA
    • Maryland Statutes
    • Tax - General
    • Title 7 - Death Taxes
    • Subtitle 1 - Definitions; General Provisions
    • Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes
    • Section 7-107 - Determination of Domicile by Board

    Maryland Statutes
    Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes
    Section 7-107 - Determination of Domicile by Board

    By majority vote, the board of arbitrators shall determine the domicile of the decedent at the time of death. This determination is final for purposes of imposing and collecting death taxes but not for any other purpose.

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    Structure Maryland Statutes

    Maryland Statutes

    Tax - General

    Title 7 - Death Taxes

    Subtitle 1 - Definitions; General Provisions

    Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes

    Section 7-104 - Submission to Board

    Section 7-105 - Hearings

    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

    Section 7-114 - Uniform Interpretation

    Section 7-115 - Short Title

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