Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 7. DEATH TAXES |
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
PART II. DISPUTES BETWEEN STATES AS TO DOMICILE OF DECEDENT -- INTERSTATE ARBITRATION OF DEATH TAXES |
§ 7-105. Hearings
Latest version.
-
(a) Required. -- After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines.
(b) Rights of parties. -- At the hearings, each party to the agreement may:
(1) present evidence; and
(2) examine witnesses.