# Tax - General (GTG) ## Title 7. Death Taxes ### Subtitle 1. Definitions; General Provisions #### Section 7-101 (a) In this title the following words have the meanings indicated. (b) "Court" means: (1) the Orphans' Court of a county; or (2) a court of the State that exercises the jurisdiction of an Orphans' Court. (c) "Death taxes" means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state. (d) "Register" means the register of wills of a county. #### Section 7-104 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. #### Section 7-105 (a) After reasonable notice to the parties to the agreement, the board of arbitrators chosen under Sec. 7-104 of this subtitle shall hold hearings at the times and places that the board determines. (b) At the hearings, each party to the agreement may: (1) present evidence; and (2) examine witnesses. #### Section 7-106 The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt. #### Section 7-107 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. #### Section 7-108 Except as provided in Sec. 7-106 of this subtitle in respect to issuing subpoenas, any question that arises in the course of the proceeding shall be determined by a majority vote of the board of arbitrators. #### Section 7-109 The Comptroller, the board of arbitrators, or the personal representative shall file: (1) the determination of the board as to domicile, the record of the board's proceedings, and the agreement to submit to arbitration, made under Sec. 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and (2) copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved. #### Section 7-110 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 Sec. 13-604 of this article. #### Section 7-111 This Part II of this subtitle does not prevent the parties to the agreement made under Sec. 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. #### Section 7-112 The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The amounts agreed on or determined shall be deemed an expense of administration and are payable by the personal representative. #### Section 7-113 This Part II of this subtitle applies only if each state that is involved in a controversy has a law that is identical or substantially similar to this Part II of this subtitle. #### Section 7-114 This Part II of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it. #### Section 7-115 This Part II of this subtitle may be cited as the "Maryland Uniform Act on Interstate Arbitration of Death Taxes". #### Section 7-118 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 of compromise with the other taxing authority and the personal representative that a certain sum shall be accepted in full satisfaction of all death taxes imposed by this State, including any interest or penalties to the date of filing the agreement. The agreement also shall determine the amount to be accepted by the other state in full satisfaction of death taxes. The personal representative may make the agreement. #### Section 7-119 (a) The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement. (b) When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement. #### Section 7-120 Unless the death taxes are paid within 60 days after the agreement is filed, interest and penalties shall accrue on the amount determined in the agreement, but the time between the decedent's death and the filing may not be included in computing the interest and penalties. #### Section 7-121 This Part III of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it. #### Section 7-122 This Part III of this subtitle may be cited as the "Maryland Uniform Act on Interstate Compromise of Death Taxes". --- Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)