Maryland Code > TAX – GENERAL > Title 7 > Subtitle 1 > Part III – Disputes Between States as to Domicile of Decedent – Interstate Compromise of Death Taxes
Current as of: 2023 | Check for updates
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Other versions
| § 7-118 | Written agreement of compromise |
| § 7-119 | Filing agreements |
| § 7-120 | Interest and penalties |
| § 7-121 | Uniform interpretation |
| § 7-122 | Short title |
Terms Used In Maryland Code > TAX - GENERAL > Title 7 > Subtitle 1 > Part III - Disputes Between States as to Domicile of Decedent - Interstate Compromise of Death Taxes
- Decedent: A deceased person.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- including: means includes or including by way of illustration and not by way of limitation. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal representative: includes an administrator and an executor. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See