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§ 7-119. Filing of compromise agreement

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 III. Disputes Between States as to Domicile of Decedent--Interstate Compromise of Death Taxes (Refs & Annos)
MD Code, Tax - General, § 7-119
§ 7-119. Filing of compromise agreement
Currentness
In general
(a) The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement.
Conclusive determination of tax
(b) When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 190.
MD Code, Tax - General, § 7-119, MD TAX GENERAL § 7-119
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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