<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-105" title_number="7" title_name="Death Taxes" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>At the hearings, each party to the agreement may:</text>
    <level label="1">
      <text>present evidence; and</text>
    </level>
    <level label="2">
      <text>examine witnesses.</text>
    </level>
  </level>
</section>
