There is a newer version of the Maryland Code
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2013 Maryland Code
TAX - GENERAL
§ 7-119 - Filing agreements


MD Tax-Gen Code § 7-119 (2013) What's This?

§7-119.

(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.

Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.