Plain Text Law

§ 7–112

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 7-112 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions

§ 7–112Copy Citation

The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The amounts agreed on or determined shall be deemed an expense of administration and are payable by the personal representative.