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§ 7-107. Determination of domicile of decedent

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, § 7-107
§ 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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