Maryland Statutes

§ 7-109

Maryland § 7-109
JurisdictionMaryland
Article gtgTax - General
Title7

This text of Maryland § 7-109 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 § 7-109 (2026).

Text

The Comptroller, the board of arbitrators, or the personal representative shall file:

(1)the determination of the board as to domicile, the record of the board’s proceedings, and the agreement to submit to arbitration, made under § 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and
(2)copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.

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Nearby Sections

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§ 7-101
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§ 7-109
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Bluebook (online)
Maryland § 7-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-109.