Maryland Code § TG-7-118

Section TG-7-118
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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 of compromise with the other taxing
authority and the personal representative that a certain sum shall be accepted in full
satisfaction of all death taxes imposed by this State, including any interest or
penalties to the date of filing the agreement. The agreement also shall determine the

amount to be accepted by the other state in full satisfaction of death taxes. The
personal representative may make the agreement.

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