Md. Code, Tax - General § 7-107

Md. Code, Tax - General § 7-107
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-107&enactments=falseFetched: 10/17/2026

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