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§ 7-109. Filing of determination of domicile and other documents

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, § 7-109
§ 7-109. Filing of determination of domicile and other documents
Currentness
The Comptroller, the board of arbitrators, or the personal representative shall file:
(1) the determination of the board as to domicile, the record of the board's proceedings, and the agreement to submit to arbitration, made under § 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and
(2) copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 182.
MD Code, Tax - General, § 7-109, MD TAX GENERAL § 7-109
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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