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 […]
Section 7-119 – Filing Agreements
(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.