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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
§ 7-107. Determination of domicile by board
Universal Citation: MD Tax-Gen Code § 7-107 (2018)
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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