WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

"Death taxes" § 7-101 "State" § 1-101

7-110. INTEREST AND PENALTIES.

IF THE BOARD OF ARBITRATORS DETERMINES THAT THE DECEDENT
DIED DOMICILED IN THIS STATE, INTEREST AND PENALTIES, IF
OTHERWISE IMPOSED BY LAW, FOR NONPAYMENT OF DEATH TAXES BETWEEN
THE DATES OF THE AGREEMENT AND OF FILING OF THE DETERMINATION OF
THE BOARD AS TO DOMICILE, MAY NOT EXCEED A RATE DETERMINED UNDER
§ 13-601 OF THIS ARTICLE.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 183.

The only changes are in style.

Defined term: "Death taxes" § 7-101

7-111. COMPROMISE NOT PRECLUDED.

THIS PART II OF THIS SUBTITLE DOES NOT PREVENT THE PARTIES
TO THE AGREEMENT MADE UNDER § 7-104 OF THIS SUBTITLE FROM MAKING
A WRITTEN COMPROMISE AT ANY TIME, IF NOT PROHIBITED BY OTHER LAW.
A COMPROMISE MAY DETERMINE THE AMOUNTS TO BE ACCEPTED BY THIS AND
ANY OTHER STATE INVOLVED IN FULL SATISFACTION OF DEATH TAXES.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 184.

The only changes are in style.

Defined terms: "Death taxes" § 7-101
"State" § 1-101

7-112. COMPENSATION OF BOARD AND EMPLOYEES.

THE COMPENSATION AND EXPENSES OF THE MEMBERS OF THE BOARD OF
ARBITRATORS AND ITS EMPLOYEES MAY BE AGREED ON BY THE MEMBERS AND
THE PERSONAL REPRESENTATIVE OR, IF THEY CANNOT AGREE, SHALL BE
DETERMINED BY THE APPROPRIATE COURT OF RECORD OF THE STATE
DETERMINED BY THE BOARD TO BE THE DOMICILE OF THE DECEDENT. THE
AMOUNTS AGREED ON OR DETERMINED SHALL BE DEEMED AN EXPENSE OF
ADMINISTRATION AND ARE PAYABLE BY THE PERSONAL REPRESENTATIVE.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 185.

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 term: "State" § 1-101

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