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.
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