Maryland Statutes
§ 7-107
Maryland § 7-107
This text of Maryland § 7-107 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 7-107 (2026).
Text
By majority vote, the board of arbitrators shall determine the domicile of the decedent at the time of death. This determination is final for purposes of imposing and collecting death taxes but not for any other purpose.
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Bluebook (online)
Maryland § 7-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-107.