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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - GENERAL |
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TITLE 7. DEATH TAXES |
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SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
| PART I. DEFINITIONS |
| § 7-101. Definitions |
| § 7-102, 7-103. |
| PART II. DISPUTES BETWEEN STATES AS TO DOMICILE OF DECEDENT -- INTERSTATE ARBITRATION OF DEATH TAXES |
| § 7-104. Submission to board |
| § 7-105. Hearings |
| § 7-106. Powers of board; failure to obey subpoena |
| § 7-107. Determination of domicile by board |
| § 7-108. Majority vote of board prevails |
| § 7-109. Filing determination and record of proceedings |
| § 7-110. Interest and penalties |
| § 7-111. Compromise not precluded |
| § 7-112. Compensation of board and employees |
| § 7-113. Reciprocity required |
| § 7-114. Uniform interpretation |
| § 7-115. Short title |
| § 7-116, 7-117. |
| PART III. DISPUTES BETWEEN STATES AS TO DOMICILE OF DECEDENT -- INTERSTATE COMPROMISE OF DEATH TAXES |
| § 7-118. Written agreement of compromise |
| § 7-119. Filing agreements |
| § 7-120. Interest and penalties |
| § 7-121. Uniform interpretation |
| § 7-122. Short title |