Maryland Statutes

§ 7-119

Maryland § 7-119
JurisdictionMaryland
Article gtgTax - General
Title7

This text of Maryland § 7-119 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 § 7-119 (2026).

Text

(a)The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement.
(b)When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.

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§ 7-119
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Bluebook (online)
Maryland § 7-119, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7-119.