# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 1. Definitions; General Provisions

#### 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)