Maryland Code, TAX – GENERAL 7-109
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Terms Used In Maryland Code, TAX - GENERAL 7-109
- 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
The Comptroller, the board of arbitrators, or the personal representative shall file:
(1) the determination of the board as to domicile, the record of the board’s proceedings, and the agreement to submit to arbitration, made under § 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and
(2) copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.