1716 LAWS OF MARYLAND. [CH. 982

course of the proceeding shall be determined by a majority
vote of the board.

140F. The State Comptroller, the board, or the execu-
tor or administrator shall file the determination of the
board as to domicile, the record of the board's proceedings,
and the agreement, or a duplicate, made pursuant to
Section 140A, with the authority having jurisdiction to
determine the death taxes in the state determined to be
the domicile and shall file copies of all such documents with
the authorities that would have been empowered to deter-
mine the death taxes in each of the other states involved.

140G. In any case where it is determined by the board
that the decedent died domiciled in this state, interest and
penalties, if otherwise imposed by law, for non-payment of
death taxes between the date of the agreement and of
filing of the determination of the board as to domicile, shall
not exceed...................... per centum per annum.

140H. Nothing contained in this sub-heading shall pre-
vent at any time a written compromise, if otherwise lawful,
by all parties to the agreement made pursuant to Section
140A, fixing the amounts to be accepted by this and any
other state involved in full satisfaction of death taxes.

140-1. The compensation and expenses of the members
of the board and its employees may be agreed upon among
such members and the executor or administrator if they
cannot agree shall be fixed by the appropriate court of the
state determined by the board to be the domicile of the
decedent. The amounts so agreed upon or fixed shall be
deemed an administration expense and shall be payable
by the executor or administrator.

140J. This sub-heading shall apply only to cases in
which each of the states involved has a law identical with
or substantially similar to this sub-title.

140K. As used in this sub-heading the word "state"
means any state, territory, or possession of the United
States, and the District of Columbia.

140L. This sub-heading shall be so interpreted and
construed as to effectuate its general purpose to make
uniform the law of those states which enact it.

140M. This sub-heading may be cited as the "Uniform
Act on Interstate Arbitration of Death Taxes. "