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§ 7-105. Hearings

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, § 7-105
§ 7-105. Hearings
Currentness
Time and place of hearings
(a) 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.
Rights of parties
(b) At the hearings, each party to the agreement may:
(1) present evidence; and
(2) examine witnesses.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 178.
MD Code, Tax - General, § 7-105, MD TAX GENERAL § 7-105
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.
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