Section 7-113 – Reciprocity Required
This Part II of this subtitle applies only if each state that is involved in a controversy has a law that is identical or substantially similar to this Part II of this subtitle.
Section 7-114 – Uniform Interpretation
This Part II of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it.
Section 7-115 – Short Title
This Part II of this subtitle may be cited as the “Maryland Uniform Act on Interstate Arbitration of Death Taxes”.
Section 7-118 – Written Agreement of Compromise
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 of compromise with the […]