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 |
§ 7-111. Compromise not precluded
Latest version.
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This Part II of this subtitle does not prevent the parties to the agreement made under § 7-104 of this subtitle from making a written compromise at any time, if not prohibited by other law. A compromise may determine the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.