Md. Code, Tax - General § 7-119

Md. Code, Tax - General § 7-119
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7-119&enactments=falseFetched: 10/17/2026

Starting a business in Maryland? Maryland LLC guide: costs and requirements