There is a newer version
of
this Section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
§ 7-110. Interest and penalties
Universal Citation: MD Tax-Gen Code § 7-110 (2018)
If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under ยง 13-604 of this article.
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.
