This Part II of this subtitle does not prevent the parties to the agreement made under § 7-104 of this subtitle from making a written compromise at any time, if not prohibited by other law. A compromise may determine the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
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