{"data":{"id":"us-md/md.-code-tax-general-7-104","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–104","heading":"","body":"When a register claims that a decedent was domiciled in this State at the time of death and the taxing authority of another state makes a similar claim on behalf of that state, then, with the approval of the Attorney General of this State, the Comptroller may make a written agreement with the other taxing authority and with the personal representative to submit the controversy to the decision of a board consisting of 1 or any other uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-104","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a95355f32a5086e1378674e93d84f848efef1207e6a6a784811daa4f876bf89c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-101","next":"us-md/md.-code-tax-general-7-105"},"notice":"GroundRules: Original legal text. Not legal advice."}