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§ 7-110. Interest or penalties for nonpayment of taxes

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, § 7-110
§ 7-110. Interest or penalties for nonpayment of taxes
Currentness
If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under § 13-604 of this article.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1.
Formerly Art. 81, § 183.
MD Code, Tax - General, § 7-110, MD TAX GENERAL § 7-110
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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