If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under ยง 13-604 of this article.
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