§ 7–107
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-107 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions
§ 7–107LinkCopy Citation
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.