Ch. 2

LAWS OF MARYLAND

The only other changes are in style.

Defined term: "Person" § 1-101

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.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 180.

The only changes are in style.

Defined term: "Death taxes" § 7-101

7-108. MAJORITY VOTE OF BOARD PREVAILS.

EXCEPT AS PROVIDED IN § 7-106 OF THIS SUBTITLE IN RESPECT TO
ISSUING SUBPOENAS, ANY QUESTION THAT ARISES IN THE COURSE OF THE
PROCEEDING SHALL BE DETERMINED BY A MAJORITY VOTE OF THE BOARD OF
ARBITRATORS.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 181.

The only changes are in style.

7-109. FILING DETERMINATION AND RECORD OF PROCEEDINGS.

THE COMPTROLLER, THE BOARD OF ARBITRATORS, OR THE PERSONAL
REPRESENTATIVE SHALL FILE:

(1)  THE DETERMINATION OF THE BOARD AS TO DOMICILE,
THE RECORD OF THE BOARD'S PROCEEDINGS, AND THE AGREEMENT TO
SUBMIT TO ARBITRATION, MADE UNDER §. 7-104 OF THIS SUBTITLE, OR A
DUPLICATE, WITH THE AUTHORITY THAT HAS JURISDICTION TO DETERMINE
THE DEATH TAXES IN THE STATE DETERMINED TO BE THE DOMICILE; AND

(2)  COPIES OF EACH DOCUMENT WITH THE AUTHORITIES THAT
WOULD HAVE BEEN EMPOWERED TO DETERMINE THE DEATH TAXES IN EACH OF
THE OTHER STATES INVOLVED.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 182.

The term "personal representative" is substituted for
the former words "executor" and "administrator", for
clarity and consistency.

The only other changes are in style.

Defined terms: "Comptroller" § 1-101

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