§ 7-107. Determination of domicile of decedent
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 7-107
§ 7-107. Determination of domicile of decedent
By majority vote, the board of arbitrators shall determine the domicile of the decedent at the time of death. This determination is final for purposes of imposing and collecting death taxes but not for any other purpose.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 180.
MD Code, Tax - General, § 7-107, MD TAX GENERAL § 7-107
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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