State Codes and Statutes
Statutes > Maryland > Tax-general > Title-7 > Subtitle-1 > 7-119§ 7-119. Filing agreements.
(a) Required.- 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) Effect.- When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.
[An. Code 1957, art. 81, § 190; 1988, ch. 2, § 1.]
