Ch. 2                                    LAWS OF MARYLAND

Defined term: "County" § 1-101

(C)  DEATH TAXES.

(1)  "DEATH TAXES" MEANS ANY ESTATE, INHERITANCE,
LEGACY, OR SUCCESSION TAX IMPOSED BY A STATE.

(2)  "DEATH TAXES", UNLESS EXPRESSLY PROVIDED
OTHERWISE, DOES NOT INCLUDE THE TAX ON COMMISSIONS.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the various types of death taxes.

Defined terms: "State" § 1-101
"Tax on commissions" § 1-101

(D)  REGISTER.

"REGISTER" MEANS THE REGISTER OF WILLS OF A COUNTY.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "register of wills of a
county". For a similar definition, see ET § 2-201(a).

Defined term: "County" § 1-101

7-102. RESERVED.

7-103. RESERVED.

PART II. DISPUTES BETWEEN STATES AS TO DOMICILE OF
DECEDENT -- INTERSTATE ARBITRATION OF DEATH TAXES.

7-104. SUBMISSION TO BOARD.

WHEN A REGISTER CLAIMS THAT A DECEDENT WAS DOMICILED IN THIS
STATE AT THE TIME OF DEATH AND THE TAXING AUTHORITY OF ANOTHER
STATE MAKES A SIMILAR CLAIM ON BEHALF OF THAT STATE, THEN, WITH
THE APPROVAL OF THE ATTORNEY GENERAL OF THIS STATE, THE
COMPTROLLER MAY MAKE A WRITTEN AGREEMENT WITH THE OTHER TAXING
AUTHORITY AND WITH THE PERSONAL REPRESENTATIVE TO SUBMIT THE
CONTROVERSY TO THE DECISION OF A BOARD CONSISTING OF 1 OR ANY
OTHER UNEVEN NUMBER OF ARBITRATORS. THE PERSONAL REPRESENTATIVE
MAY MAKE THE AGREEMENT. THE PARTIES TO THE AGREEMENT SHALL
SELECT THE ARBITRATOR OR ARBITRATORS.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 177.

The term "personal representative" is substituted for
the former words "executor" and "administrator", for
clarity and consistency with terminology used
elsewhere in this article.

The only other changes are in style.

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