§ 7–109
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-109 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions
§ 7–109LinkCopy Citation
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 § 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.