Section 7-104 – Submission to Board
When a register claims that a decedent was domiciled in this State at the time of death and the taxing authority of another state makes a similar claim on behalf of that state, then, with the approval of the Attorney General of this State, the Comptroller may make a written agreement with the other taxing […]
Section 7-122 – Short Title
This Part III of this subtitle may be cited as the “Maryland Uniform Act on Interstate Compromise of Death Taxes”.
Section 7-105 – Hearings
(a) After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines. (b) At the hearings, each party to the agreement may: (1) present evidence; and (2) examine witnesses.
Section 7-106 – Powers of Board; Failure to Obey Subpoena
The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance […]
Section 7-107 – Determination of Domicile by Board
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.
Section 7-108 – Majority Vote of Board Prevails
Except as provided in § 7-106 of this subtitle in respect to issuing subpoenas, any question that arises in the course of the proceeding shall be determined by a majority vote of the board of arbitrators.
Section 7-109 – Filing Determination and Record of Proceedings
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 […]
Section 7-110 – Interest and Penalties
If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under § 13-604 of […]
Section 7-111 – Compromise Not Precluded
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 […]
Section 7-112 – Compensation of Board and Employees
The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The […]