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Section 7-107 - Determination of Domicile by Board — Maryland Law | CourtGPT
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  7. Part II - Disputes Between States As to Domicile of Decedent -- Interstate Arbitration of Death Taxes/
  8. Section 7-107 - Determination of Domicile by Board
Maryland Legal Code

Section 7-107 - Determination of Domicile by Board

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By majority vote, the board of arbitrators shall determine the domicile of the decedent at the time of death. This determination is final for purposes of imposing and collecting death taxes but not for any other purpose.