reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  7-106 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-106 - Powers of Board; Failure to Obey Subpoena

    The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.
MD. Tax - General Code Ann. §  7-107 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-107 - Determination of Domicile by Board

    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.
MD. Tax - General Code Ann. §  7-108 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-108 - Majority Vote of Board Prevails

    Except as provided in § 7-106 of this subtitle in respect to issuing subpoenas, any question that arises in the course of the proceeding shall be determined by a majority vote of the board of arbitrators.
MD. Tax - General Code Ann. §  7-109 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-109 - Filing Determination and Record of Proceedings

    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.
MD. Tax - General Code Ann. §  7-110 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-110 - Interest and Penalties

    If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under § 13-604 of this article.
MD. Tax - General Code Ann. §  7-111 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-111 - Compromise Not Precluded

    This Part II of this subtitle does not prevent the parties to the agreement made under § 7-104 of this subtitle from making a written compromise at any time, if not prohibited by other law. A compromise may determine the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
MD. Tax - General Code Ann. §  7-112 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-112 - Compensation of Board and Employees

    The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The amounts agreed on or determined shall be deemed an expense of administration and are payable by the personal representative.
MD. Tax - General Code Ann. §  7-113 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-113 - Reciprocity Required

    This Part II of this subtitle applies only if each state that is involved in a controversy has a law that is identical or substantially similar to this Part II of this subtitle.
MD. Tax - General Code Ann. §  7-114 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-114 - Uniform Interpretation

    This Part II of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it.
MD. Tax - General Code Ann. §  7-115 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-115 - Short Title

    This Part II of this subtitle may be cited as the “Maryland Uniform Act on Interstate Arbitration of Death Taxes”.
MD. Tax - General Code Ann. §  7-118 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes|Section 7-118 - Written Agreement of Compromise

    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.
MD. Tax - General Code Ann. §  7-119 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes|Section 7-119 - Filing Agreements

    (a)    The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement.    (b)    When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.
MD. Tax - General Code Ann. §  7-120 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes|Section 7-120 - Interest and Penalties

    Unless the death taxes are paid within 60 days after the agreement is filed, interest and penalties shall accrue on the amount determined in the agreement, but the time between the decedent’s death and the filing may not be included in computing the interest and penalties.
MD. Tax - General Code Ann. §  7-121 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes|Section 7-121 - Uniform Interpretation

    This Part III of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it.
MD. Tax - General Code Ann. §  7-122 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes|Section 7-122 - Short Title

    This Part III of this subtitle may be cited as the “Maryland Uniform Act on Interstate Compromise of Death Taxes”.
MD. Tax - General Code Ann. §  7-201 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part I - Definitions; General Provisions|Section 7-201 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Estate” means property that is subject to administration under the Estates and Trusts Article as the estate of a decedent.    (c)    (1)    “Less than absolute interest” means an interest less than an absolute interest in property, in trust or otherwise.        (2)    “Less than absolute interest” includes:            (i)    a life estate;            (ii)    an interest for a term of years;            (iii)    a contingent or vested remainder, or executory or reversionary interest that a person other than the decedent creates; or            (iv)    any other interest that is less than absolute.    (d)    (1)    “Property that passes from a decedent” includes:            (i)    property that passes, by will or under the intestate laws of the State, at or after the death of a decedent, in trust or otherwise, to or for the use of another person;            (ii)    property in which, at death, a decedent had an interest as a joint tenant; or            (iii)    except for a bona fide sale for an adequate and full consideration in money or money’s worth, property that passes by an inter vivos transfer by a decedent, in trust or otherwise, if:                1.    the transfer is made in contemplation of death;                2.    the transfer of a material part of the property of the decedent in the nature of a final disposition or distribution is made by the decedent within 2 years before death and is not shown to not have been made in contemplation of death;                3.    the transfer is intended to take effect in possession or enjoyment at or after the death of the decedent; or                4.    under the transfer, the decedent retained any dominion over the transferred property during the life of the decedent, including the retention of:                A.    a beneficial interest;                B.    a power of revocation, absolute or conditional; or                C.    a power of appointment by will or otherwise.        (2)    Notwithstanding any parol agreement, the written form of the title is controlling for intangible personal property held in joint tenancy.    (e)    (1)    “Subsequent interest” means a vested or contingent remainder, executory or reversionary interest, or other future interest that is created by a decedent and will or may vest in possession after the death of the decedent.        (2)    “Subsequent interest” includes a sole or concurrent subsequent interest.
MD. Tax - General Code Ann. §  7-202 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part I - Definitions; General Provisions|Section 7-202 - Imposition of Tax

    Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receiving property that passes from a decedent and has a taxable situs in the State.
MD. Tax - General Code Ann. §  7-204 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part I - Definitions; General Provisions|Section 7-204 - Tax Rate

    (a)    In this section, “clear value” means fair market value minus expenses.    (b)    The inheritance tax rate is 10% of the clear value of the property that passes from a decedent.    (c)    If a decedent died on or before May 31, 1975, the rate of the inheritance tax is the rate in effect on the date of the decedent’s death.
MD. Tax - General Code Ann. §  7-207 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part II - Valuation of Property That Passes From Decedent|Section 7-207 - In General

    Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that passes from a decedent is, for purposes of the inheritance tax, the appraised value of the property required to be stated in the inventory required to be filed under § 7-225 of this subtitle.
MD. Tax - General Code Ann. §  7-208 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part II - Valuation of Property That Passes From Decedent|Section 7-208 - Concurrent Absolute and Less Than Absolute Interests

    (a)    (1)    If there is a formal administration of an estate, the court with jurisdiction to administer the estate shall determine, for purposes of the inheritance tax, the value of any concurrent absolute interest or less than absolute interest in property that passes from the decedent, that is listed in an account required under § 7-305 of the Estates and Trusts Article, and that is not valued in the manner required in §§ 7-209 through 7-211 of this subtitle.        (2)    If the court approves an account required under § 7-305 of the Estates and Trusts Article, in which a concurrent absolute interest or less than absolute interest is valued:            (i)    approval of the account is deemed to be court determination of the value of the concurrent absolute or less than absolute interest, for purposes of the inheritance tax; and            (ii)    a separate petition to the court or a separate judicial order is not needed to value the concurrent absolute interest or the less than absolute interest.    (b)    If there is no formal administration of the estate, the register in the county where the inventory is filed shall determine, for purposes of the inheritance tax, any concurrent absolute interest or less than absolute interest in property that passes from a decedent.
MD. Tax - General Code Ann. §  7-209 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part II - Valuation of Property That Passes From Decedent|Section 7-209 - Method to Value Concurrent Absolute and Less Than Absolute Interests

    (a)    Except as otherwise provided by an instrument that creates a joint tenancy or by law, if, before death, a decedent had an absolute interest in property as a joint tenant, the value of the interest in the property that passes from the decedent is determined by dividing the value of the entire property by the number of joint tenants, including the decedent.    (b)    Except as otherwise provided by an instrument that creates a joint tenancy or law, if an absolute interest in property passes from a decedent to 2 or more persons as joint tenants, the value of the interest that passes to each joint tenant is determined by dividing the value of the absolute interest in the property by the number of joint tenants to whom the absolute interest in the property passes.    (c)    (1)    If an absolute interest in property passes from a decedent to 2 or more persons as tenants by the entireties:            (i)    the value of the interest that passes to each tenant is determined by dividing the value of the entire value of the absolute interest in the property by the number of tenants to whom the absolute interest in the property passes; and            (ii)    the tenants by the entireties are jointly and severally liable for the entire inheritance tax.        (2)    When property passes from a decedent to a husband and wife as tenants by the entireties and only 1 spouse is entitled to the exemption under § 7-203(b) of this subtitle, the exemption applies to 50% of the value of the property, and the inheritance tax applies to the other 50%.    (d)    (1)    A sole interest less than absolute shall be valued in accordance with the applicable regulations of the Internal Revenue Code that relate to the federal estate tax.        (2)    If the sole interest less than absolute depends on, or is measured by, the life of an individual whose life expectancy is shown to be less than average for the individual’s age because of poor health, the value of the sole interest less than absolute may be adjusted.    (e)    If a less than absolute interest in property passes from the decedent to 2 or more persons concurrently, the value of the interest in the property that passes to each person is determined in accordance with the applicable regulations of the Internal Revenue Code that relate to the federal estate tax.
MD. Tax - General Code Ann. §  7-210 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part II - Valuation of Property That Passes From Decedent|Section 7-210 - Subsequent Interests

    (a)    (1)    If an application to prepay inheritance tax for a subsequent interest in property is filed under § 7-219 of this subtitle, the value of the subsequent interest is determined by subtracting the value of all preceding and concurrent interests from the value of the whole property.        (2)    The total inheritance tax on all interests in the property valued shall equal the inheritance tax that would have been due if an absolute interest in the property passed from the decedent.    (b)    (1)    If a subsequent interest in property ultimately vests in possession in a person other than the person by or for whom an application to prepay the inheritance tax was filed under § 7-219 of this subtitle and if the inheritance tax determined under the prepayment application was paid:            (i)    the subsequent interest shall be revalued when it vests in possession; and            (ii)    the inheritance tax due on the subsequent interest shall be redetermined based on the value of the interest when it vests in possession and on the relationship of the original decedent to the person in whom the interest ultimately vests in possession.        (2)    A deduction from the inheritance tax calculated under paragraph (1)(ii) of this subsection for prepaid inheritance tax on the interest shall be allowed.    (c)    (1)    If an application to prepay the inheritance tax for a subsequent interest is not filed in accordance with § 7-219 of this subtitle or if the inheritance tax determined for the subsequent interest under a prepayment application is not paid when due under § 7-217(d) of this subtitle:            (i)    the whole property shall be valued when the subsequent interest vests in possession;            (ii)    the value of the subsequent interest shall be valued when it vests in possession in the manner stated in subsection (a) of this section; and            (iii)    the inheritance tax due on the subsequent interest shall be determined based on the value of the interest when it vests in possession and on the relationship of the original decedent to the person in whom the interest ultimately vests in possession.        (2)    A deduction for inheritance tax previously paid on any interest in the property may not be allowed.    (d)    (1)    If the inheritance tax applies to 1 or more of the persons by or for whom an application to prepay the inheritance tax is filed under § 7-219 of this subtitle and the exemption under § 7-203(b) of this subtitle applies to others, the inheritance tax applies to the subsequent interest.        (2)    (i)    On application of a party in interest, the inheritance tax due may be apportioned among the persons by or for whom the application to prepay the inheritance tax is filed.            (ii)    After the apportionment, each of those persons is responsible only for the amount of the inheritance tax apportioned to that person.
MD. Tax - General Code Ann. §  7-211 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part II - Valuation of Property That Passes From Decedent|Section 7-211 - Election for Special Valuation

    (a)    The person responsible for paying the inheritance tax may elect to value real property, for purposes of the inheritance tax:        (1)    at its most recent real property assessment plus any inflation allowance if, for the 5 years immediately before the date of the death of the decedent, the real property qualifies under § 8-209 or § 8-211 of the Tax - Property Article as farmland or woodland; or        (2)    based on its actual use on the date of the decedent’s death if the real property qualifies as National Register property by a listing in the National Register of Historic Places, whether as a separate property or as a part of a listed district.    (b)    (1)    To elect a valuation under subsection (a) of this section, the person responsible for paying the inheritance tax shall file with the register a statement that:            (i)    contains a written election of a valuation under subsection (a) of this section, in the form and manner that the Comptroller requires; and            (ii)    describes the qualifying real property in reasonable detail, including its fair market value.        (2)    The statement shall be filed:            (i)    with the administration account that affects the distribution of the qualifying real property; or            (ii)    if the qualifying real property is not subject to formal administration, with the report or inventory required under § 7-224 or § 7-225(c) or (d) of this subtitle.
MD. Tax - General Code Ann. §  7-214 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-214 - Determinations by Register

    (a)    The register in the county where the court that administers an estate is located shall determine the inheritance tax that is due on any interest in property included in the estate when the personal representative of the decedent accounts for the distribution of the property.    (b)    If there is no formal administration of an estate, the register in the county where the inventory required under § 7-225(c), (d), or (e) of this subtitle is to be filed shall:        (1)    determine the inheritance tax that is due on any interest in property that passes from a decedent:            (i)    when the inventory is filed; or            (ii)    if the inventory is not filed, when the appraisal is filed by the appraisers appointed under § 7-231 of this subtitle; and        (2)    send a tax bill for the inheritance tax due to each person responsible for paying the tax.    (c)    The register of the county where the inventory required under § 7-225 of this subtitle is filed shall determine the inheritance tax due on a subsequent interest in property that passes from a decedent.
MD. Tax - General Code Ann. §  7-215 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 2 - Inheritance Tax|Part III - Determination and Payment of Inheritance Tax|Section 7-215 - Tax Payment in General

    The person responsible under § 7-216 of this subtitle for paying the inheritance tax shall pay it to the register who determines the inheritance tax under § 7-214 of this subtitle.