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2018 Maryland Code
Tax - General
Title 7 - Death Taxes
Subtitle 1 - Definitions; General Provisions
Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes
§ 7-120. Interest and penalties
Universal Citation: MD Tax-Gen Code § 7-120 (2018)
Unless the death taxes are paid within 60 days after the agreement is filed, interest and penalties shall accrue on the amount determined in the agreement, but the time between the decedent's death and the filing may not be included in computing the interest and penalties.
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