Md. Code, Tax-Gen. § 7-107

Current with changes from the 2024 Legislative Session

Section 7-107 - Determination of domicile by board

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.

Md. Code, TG § 7-107