§ 7–105
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-105 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions
§ 7–105LinkCopy Citation
(a)
After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 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.