Md. Code, Tax-Gen. § 7-119

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 7-119, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789901
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(a) The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement. (b) When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.