Home Table of Contents

§ 7-104. Arbitration agreements

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Part II. Disputes Between States as to Domicile of Decedent--Interstate Arbitration of Death Taxes (Refs & Annos)
MD Code, Tax - General, § 7-104
§ 7-104. Arbitration agreements
When a register claims that a decedent was domiciled in this State at the time of death and the taxing authority of another state makes a similar claim on behalf of that state, then, with the approval of the Attorney General of this State, the Comptroller may make a written agreement with the other taxing authority and with the personal representative to submit the controversy to the decision of a board consisting of 1 or any other uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 177.
MD Code, Tax - General, § 7-104, MD TAX GENERAL § 7-104
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document