Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 7-111 — § 7-111
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.
Source: official text