There is a newer version
of
this Section
2018 Maryland Code
Tax - General
Title 7 - Death Taxes
Subtitle 1 - Definitions; General Provisions
Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes
§ 7-105. Hearings
Universal Citation: MD Tax-Gen Code § 7-105 (2018)
(a) Required. -- After reasonable notice to the parties to the agreement, the board of arbitrators chosen under ยง 7-104 of this subtitle shall hold hearings at the times and places that the board determines.
(b) Rights of parties. -- At the hearings, each party to the agreement may:
(1) present evidence; and
(2) examine witnesses.
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.
