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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
§ 7-112. Compensation of board and employees
Universal Citation: MD Tax-Gen Code § 7-112 (2018)
The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The amounts agreed on or determined shall be deemed an expense of administration and are payable by the personal representative.
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