There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 7-107 - Determination of domicile by board
MD Tax-Gen Code § 7-107 (2013) What's This?
§7-107.
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.
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