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§ 7-106. Powers of board

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, § 7-106
§ 7-106. Powers of board
The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 179.
MD Code, Tax - General, § 7-106, MD TAX GENERAL § 7-106
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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